RISHI ENTERPRISES THROUGH ITS PROPRIETOR RAJEEV KUMAR GOEL v. ADDITIONAL COMMISSIONER CENTRAL TAX DELHI NORTH & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
RISHI ENTERPRISES THROUGH ITS PROPRIETOR RAJEEV KUMAR GOEL
v.
ADDITIONAL COMMISSIONER CENTRAL TAX DELHI NORTH & ANR.
W.P.(C) 4374/2025 & CM APPL. 20152/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 73, 74, 107 & 169
Rule Number : Rule 142
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of revenue
Fraudulent availment of ITC – Consolidated SCN for multiple financial years – Limitation period – Service of order via email – Extended period under Section 74 invoked – Fake firms – Petitioner contends consolidated SCN legally impermissible – Three personal hearings scheduled but petitioner failed to appear – Petitioner contended limitation period expired and email service invalid under Section 169(2) deemed service provision – Court held consolidated SCN permissible for fraudulent ITC cases as Sections 73(3), 74(3) use “for any period” distinguishing from limitation provisions using “financial year”- Fraudulent ITC schemes require connecting transactions across multiple years to establish pattern – Order “issued” when signed and communicated via any valid mode under Section 169 not dependent on DRC-07 uploading – DRC-07 merely summary of order with demand details already specified in main order – Email service under Section 169(1)(c) constitutes valid service, deemed service provisions under Section 169(2) not mandatory for issuance – Extended limitation under Section 74 justified given fraudulent nature, wilful misstatement and investigation findings – Held: Writ petition dismissed – Petitioner to file appeal by 30.09. 2025 with pre-deposit not to dismiss on limitation grounds .
Represented By:
Counsel for the Petitioner: Abhishek Garg & Yash Gaiha, Advs
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