SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.

📅 June 5, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL

COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.

W.P.(C) 11091/2025 & CM APPL. 45639/2025 dated 11.08.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of revenue

Demand – Non consideration of reply – Personal hearing attended but not mentioned in orders – Fraudulent ITC availment – Non-existing firms – Goods-less invoices – Department submitted orders issued within limitation but uploaded late due to technical glitch – Court noted order recorded replies received from some noticees considered but unclear if petitioner reply dispatched within time – Petitioner argued Circular No. 31/05/2018-GST requires single consolidated order for similar notices in same financial year – Court distinguished facts noting different networks involved in separate SCNs preventing consolidated proceedings – Relied on Commercial Steel Limited v. Assistant Commissioner (2021 Taxo.online 959) wherein held writ petition maintainable only in exceptional circumstances like fundamental rights breach, natural justice violation, jurisdictional excess, or constitutional challenge – Held: Writ petition disposed – Petitioner relegated to appellate remedy as factual ITC issues require detailed analysis unsuitable for writ jurisdiction – Petitioner to file appeal by specific date with pre-deposit.

Represented By:

Counsel for the Petitioner: Rakesh Kumar, Adv.

SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.

SHRI SUGAN TRADERS THROUGH IT PROPRIETOR PROP. ABHISHEK BINDAL v. COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX & ORS.

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