PREETI KHANNA PROP HIYA SALES v. ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ANR.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
PREETI KHANNA PROP HIYA SALES
v.
ADDITIONAL COMMISSIONER OF CENTRAL GOODS AND SERVICES TAX DELHI NORTH & ANR.
W. P. (C) 7044/2025 dated 22.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 74 & 107
Decision : Disposed off
Demand – Fraud ITC – Fake invoice – Fake firms – Same transaction subject matter of second show cause notice – Notice not received by petitioner – Notice uploaded portal – Remedy of appeal available – 10% of demand as pre-deposit with Appellate Authority – Held: Writ petition disposed – Court directed pre-deposit be adjusted towards pre-deposit for appeal against impugned order and appeal be filed by 15.07.2025 not be dismissed on ground of barred by limitation.
Represented By:
Counsel for the Petitioner: Ruchir Bhatia & Abhishek Anand, Advocates
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