MANOJ KUMAR AKHRIA PROPRIETOR OF M/S SHUBHAM ENTERPRISES v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
MANOJ KUMAR AKHRIA PROPRIETOR OF M/S SHUBHAM ENTERPRISES
v.
UNION OF INDIA & ORS.
W.P.(C) 13792/2025&CM APPL. 56600/2025 dated 09.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
Demand – ITC from cancelled dealers – Constitutional validity of Section 16(2)(c) of CGST Act – Substantial demand pertains to under-declaration of output tax and excess ITC claims – Remedy of appeal available – Held: Writ petition disposed – Appeal to be filed by 31.10.2025 with requisite pre-deposit – Demand relatable to cancelled dealers to abide by outcome in Bharti Telemedia Ltd. v. Union of India pending before Court.
Represented By:
Counsel for the Petitioner: Vineet Bhatia, AamnayaJagannath Mishra, Abhinav Sharde, Anu Aggarwal & Keshav Garg, Advs.
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