UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE v. ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 – ZONE 2, NEW DELHI & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
UTKARSH ARORA PROP OF M/S AURA INTERIOR HARDWARE
v.
ADDITIONAL COMMISSIONER CGST, DELHI NORTH WARD 20 – ZONE 2, NEW DELHI & ANR
W.P.(C) 9524/2025, CM APPL. 40225/2025 &CM APPL. 40226/2025 dated 10.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Decision : In favour of revenue
Demand – Availment of inadmissible ITC – Good less invoices – Fake ITC – Non-existent supplier firms – Bogus invoices – Petitioner claimed denial of SCN and personal hearing but records showed opportunities were granted and unutilized – Petitioner contention of impugned order passed beyond limitation period not tenable – Where serious allegations of fake ITC, complex factual issues and existence of alternative remedy under Section 107 of CGST Act writ not maintainable as decided in Mukesh Kumar Garg vs. Union of India & Ors(2025 Taxo.online 681) – Held: Writ petition dismissed – Court not inclined to entertain writ petition as it is a case of fraudulent ITC availment – Petitioner to file appeal within one month along with pre-deposit .
Represented By:
Counsel for the Petitioner: Wahaj Ahmad Khan & Monis Khan, Advs.
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