M/s R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA) v. CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER)

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA)

CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER)

W.P.(C) 15841/2025, CM APPL. 64879/2025 & CM APPL. 64880/2025 dated 31.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Demand – Fraudulent availment of ITC – Bogus firms – Fake invoices – Non consideration of replies filed – Department objected to writ maintainability citing fraudulent ITC precedents – Co-noticee also relegated to appeal – Writ jurisdiction not exercised in fraudulent ITC cases requiring factual analysis to protect exchequer – Held: Petition disposed – Petitioner to file appeal by 30.11.2025 with pre-deposit without limitation bar.

Represented By:

Counsel for the Petitioner: Yash Aggarwal, Aman Sinha, Advs.

M/s R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA) v. CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER)

M/s R GUPTA METAL STORE (THROUGH ITS PROPRIETOR SH. MAHESH CHAND GUPTA) v. CENTRAL GOODS AND SERVICES TAX DELHI NORTH (THROUGH ITS COMMISSIONER)

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