ASHISH ENTERPRISES THROUGH ITS PROPRIETOR ASHISH GUPTA v. ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
ASHISH ENTERPRISES THROUGH ITS PROPRIETOR ASHISH GUPTA
v.
ASSISTANT COMMISSIONER DIVISION SHAHDARA EAST DELHI CGST & ORS.
W.P.(C) 12192/2025 dated 09.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Penalty – Validity of consolidated SCN/order – Fraudulent ITC – Court relied on Ambika Traders wherein consolidation of demands allowed for multiple periods in cases involving fraud, wilful misstatement or suppression – Remedy of appeal available – Held: Writ petition disposed – Petitioner at liberty to file appeal by 31.10.2025 along with requisite pre-deposits not to be dismissed on ground of limitation.
Represented By:
Counsel for the Petitioner: Anurag Rajput & Dhruv Bhardwaj, Advs.
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