TECH PLAST THROUGH IT PROPRIETOR PROP. DEEPMANI JAIN v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
TECH PLAST THROUGH IT PROPRIETOR PROP. DEEPMANI JAIN
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR.
W.P.(C) 11094/2025 & CM APPL. 45644/2025 dated 11.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Demand – Fraudulent ITC – Non-existent firms – Petitioner contended composite SCN for multiple years invalid and order barred by limitation – Issues involve disputed facts including chain of transactions and fraudulent ITC; such matters cannot be adjudicated under Article 226 -Remedy of appeal available – Held: Petition disposed – Petitioner to file appeal by 30.09.2025 along with pre-deposit not barred by limitation.
Represented By:
Counsel for the Petitioner: Rakesh Kumar, Adv.
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