M/s RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR v. OFFICE OF THE COMMISSIONER CGST 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 RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR

OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER

W.P.(C) 15612/2025, CM APPL. 63899/2025 & CM APPL. 63900/2025 dated 10.10.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 107

Decision : In favour of assessee

Demand – Fraudulent availment of ITC – Goods-less invoices – Department contended supplier firms fake and all invoices bogus – Petitioner asserted goods received with proper invoices and e-way bills – Non-attendance in personal hearing – Reply to SCN not duly considered – Writ jurisdiction ordinarily not exercised in cases of alleged fraudulent ITC where statutory remedy of appeal exists under Section 107 of CGST Act – Court noted possible violation of principles of natural justice due to incomplete consideration of reply – Held: Writ petition disposed – Petitioner to file appeal with pre-deposit and cost of Rs. 10,000 by 30.11.2025 not be dismissed on ground of limitation.

Represented By:

Counsel for the Petitioner: Aman Sinha, Anant Vijay, Nirmal Dixit, Yash Raj & Himani Kaushik, Advs.

M/s RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR v. OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER

M/s RAJESH METALS THROUGH ITS PROPRIETOR RAJESH KAKAR v. OFFICE OF THE COMMISSIONER CGST DELHI NORTH THROUGH ITS COMMISSIONER

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