GURBANI EXPORTS v. PRINCIPAL COMMISSIONER OF CGST DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
GURBANI EXPORTS
v.
PRINCIPAL COMMISSIONER OF CGST DELHI NORTH
W.P.(C) 10406/2025 & CM APPL. 43251/2025 dated 22.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Interest & penalty – Fraudulent availment of ITC – Fake firms – Revenue contended writ not maintainable in ITC fraud matters – Remedy of appeal available – Exceptions to alternate remedy doctrine not attracted – Non consideration of reply filed – Held: Writ petition disposed – Appeal to be filed by 31.08.2025 with pre deposit – If filed with pre-deposit within time delay not to be cited as ground for dismissal.
Represented By:
Counsel for the Petitioner: G.K. Sarkar, Adv
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