ACME INDIA v. UNION OF INDIA, DEPARTMENT OF REVENUE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ACME INDIA
v.
UNION OF INDIA, DEPARTMENT OF REVENUE & ORS.
W.P.(C) 15204/2025 dated 06.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : In favour of assessee
Demand – Ineligible ITC – Denial of hearing – Fake firms – Deposit made – Petitioner sought adjournment and not granted – Ex-parte order without hearing – Order uploaded on portal in illegible compressed format unavailable for proper download – Three summary orders of same date passed raising demands for different financial years – Violation of principles of natural justice – Limitation for filing appeal expired – Petitioner aware of proceedings but made no request for clear copy after order passed – Held: Writ petition disposed – Amount deposited to be adjusted towards pre-deposit required for appeal – Appeal to be filed by 30.11.2025.
Represented By:
Counsel for the Petitioner: Kunwar Gangesh Singh, Adv.
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