AMIT AGGARWAL FORMER DIRECTOR OF M/S INCLINE OVERSEAS PRIVATE LIMITED (STRUCK OFF) v. ASSISTANT COMMISSIONER (ADJUDICATION), RANGE 135 CGST DELHI WEST, JANAKPURI DIVISION, DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
AMIT AGGARWAL FORMER DIRECTOR OF M/S INCLINE OVERSEAS PRIVATE LIMITED (STRUCK OFF)
v.
ASSISTANT COMMISSIONER (ADJUDICATION), RANGE 135 CGST DELHI WEST, JANAKPURI DIVISION, DELHI
W.P.(C) 8340/2025 & CM APPL. 36174/2025 dated 15.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 161
Decision : In favour of assessee
Demand – Fraudulent availment of GST – Non-existent firms – Petitioner argued wrong FY mentioned in DRC-07 and non-existence of firm during alleged period – Revenue argued error in DRC-07 is typographical and rectifiable under section 161 of CGST Act,2017 – Court referred Mukesh Kumar Garg vs. Union of India & Ors.( 2025 Taxo.online 681) wherein held in case of fraudulent availment of ITC through bogus invoicing writ petitions ordinarily not to be entertained – Held: Writ petition dismissed – DRC-07 to be rectified within one week – Petitioner to file appeal within 30 days not to be dismissed on limitation grounds.
Represented By:
Counsel for the Petitioner: Nitin Gulati & Reena Gandhi, Advs
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