M/s DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL v. UNION OF INDIA REPRESENTED THROUGH SECRETARY DEPT OF REVENUE MINISTRY OF FINANCE & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL
v.
UNION OF INDIA REPRESENTED THROUGH SECRETARY DEPT OF REVENUE MINISTRY OF FINANCE & ANR.
W.P.(C) 10921/2025 & CM APPL. 45022/2025 dated 17.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Fraudulent ITC – No reply filed – Petitioner aware of proceedings, statements recorded during investigation, multiple SCNs and personal hearings issued – Fake firms – Court held no violation of natural justice; SCN and investigation duly served and known to petitioner – Writ petition not maintainable in exercise of Article 226 where statutory remedy under Section 107 CGST Act available – Petitioner to file reply by 15.11.2025 with requisite pre-deposit not to be barred by limitation.
Represented By:
Counsel for the Petitioner: Viraj Datar, Sr. Adv. with Kartik Jindal, Palak Gupta & Rajiv Sorihi, Advs.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member