SUPERB INDUSTRIES v. ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SUPERB INDUSTRIES
v.
ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
W. P. (C) 6789/2025 & CM APPLs. 30777/2025, 30778/2025 dated 20.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Fraudulent ITC – Order uploaded on GST Portal – Non-receipt of show cause notice -No personal hearing – Court relied on precedents in Mukesh Kumar Garg Vs Union of India (2025 Taxo.online 681) and Sunny Jagga Vs Union of India(2025 Taxo.online 1065) and Supreme Court judgment in The Assistant Commissioner of State Tax and Others vs. M/s Commercial Steel Limited (2021 Taxo.online 959) establishing writ jurisdiction should not be exercised in fraudulent ITC cases except under exceptional circumstances – Remedy of appeal available – Held: Writ petition disposed – Court found no exceptional circumstances warranting writ jurisdiction – Liberty to petitioner to file appeal by 15.07.2025 with necessary pre-deposit.
Represented By:
Counsel for the Petitioner: Vaibhav Jain, Advocate
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