BHUPENDER KUMAR v. ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
BHUPENDER KUMAR
v.
ADDITIONAL COMMISSIONER ADJUDICATION CGST DELHI NORTH & ORS.
W.P.(C) 9141/2025 & CM APPL. 38815/2025 dated 07.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107 & 122
Decision : In favour of revenue
Penalty – Validity of penalty order passed without specific show cause notice under Section 122(1A) – Show cause notice referred only to penalties under Section 122(3) – No specific proposal or grounds disclosed for invoking Section 122(1A) – Whether retrospective application of Section 122(1A) is permissible? – Petitioner a GST consultant alleged of fraudulent availment and transfer of ITC by creating fake firms – No reply filed to SCN – Petitioner contends not to retain any benefit of fraud transactions and Section 122(1A) cannot be made retrospectively applicable – Court held absence of specific mention of Section 122(1A) in notice did not vitiate penalty when nature of conduct falls within provisions ambit – Court reaffirmed its view in Mukesh Kumar Garg v. Union of India(2025 Taxo.online 681) stating cases involving fraudulent ITC claims raise disputed facts that cannot be adjudicated under Article 226 – Writ not appropriate remedy where alternative statutory appellate mechanism exists – Court noted section 122(1A) in force on date of SCN and not applied retrospectively but invoked on basis of continuing offence – Held: Writ petition disposed – Petitioner permitted to file appeal within one month with pre-deposit not to be dismissed on ground of limitation.
Represented By:
Counsel for the Petitioner: Abhishek Garg & Ranesh Singh Mankotia, Advocates
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member