SD POLYMERS THROUGH ITS PROPRIETOR PROP. HEM LATA GUPTA v. COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SD POLYMERS THROUGH ITS PROPRIETOR PROP. HEM LATA GUPTA
v.
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ANR
W.P.(C) 12062/2025 & CM APPL. 49312/2025 dated 12.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Demand – Fraudulent ITC availment – Non consideration of reply – No personal hearing opportunity – Goods-less invoices – Non-existing firms – Court noted order recorded replies from some noticees but unclear if petitioner reply dispatched within time despite faint departmental stamp – Court followed Ganpati Polymers where court relegated parties to appellate remedy – Writ petition maintainable only in exceptional circumstances – Held: Writ petition disposed – Petitioner relegated to appellate remedy – Liberty to raise non-consideration of reply and other contentions in appeal – Appeal to be filed by specified date with pre-deposit .
Represented By:
Counsel for the Petitioner: Parveen Kumar Gambhir, Rakesh Kumar, Naveen & Lakhvinder, Advs.
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