VAB APPAREL LLP v. ADDITIONAL COMMISSIONER, ADJUDICATION (DGGSTI) CGST DELHI NORTH & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
VAB APPAREL LLP
v.
ADDITIONAL COMMISSIONER, ADJUDICATION (DGGSTI) CGST DELHI NORTH & ORS.
W. P. (C) 7195/2025 & CMAPPL. 32389/2025 dated 28.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Fraudulent ITC – Challenge to assessment orders on grounds of mismatch in FY – Non-availment of ITC – Show cause notice and demand raised for different years – Waiver of pre-deposit sought – Goods-less transactions through non-existent supplier – Director admitted no goods supplied – E-way bill analysis revealed bogus movement – Relied on Impressive Data Services v. Commissioner (Appeals)( 2025 Taxo.online 565) where pre deposit cannot be waived based on financial hardship – Relied on Mukesh Kumar Garg v. Union of India & Ors(2025 Taxo.online 681) writ petitions would not be liable to be entertained especially when there is compliance of principles of natural justice – Remedy of appeal available – Held: Writ petition disposed – Liberty to file appeal under with requisite pre-deposit by 15.07.2025 not barred by limitation – Separate writ petition permissible for retrospective cancellation order .
Represented By:
Counsel for the Petitioner: Puneet Rai, Sanjay Sharma & Srishti Sharma, Advs. (M: 9910502001)
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