JAINSAMYAK v. SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
JAINSAMYAK
v.
SUPERINTENDENT (ADJUDICATION), CENTRAL GST DELHI & ORS.
W.P.(C) 9139/2025 & CM APPL. 38812/2025 dated 07.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Interim
Demand – Misuse of GST number – Fraudulent availment of ITC – Petitioner submits closure of business operations in July 2017 and obtained new registration – Provisional GSTIN misused by unknown persons – FIR registered by petitioner – Court earlier taken view where cases involving fraudulent availment of ITC are concerned considering burden on exchequer and nature of impact on GST regime writ jurisdiction though not barred ought to be exercised sparingly and in exceptional cases – Held: Writ petition disposed – Petitioner to file appeal within one month – EOW to submit status report before next hearing .
Represented By:
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