BAWA TOYS v. THE ADDITIONAL COMMISSIONER OF GST
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
BAWA TOYS
v.
THE ADDITIONAL COMMISSIONER OF GST
W. P. (C) 2799/2025 & CM APPL. 13323/2025 (Stay) dated 05.03.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
ITC – Issue of invoices without actual supply of goods – Petitioner served notice stating invoices issued without any actual supply of goods, thereby passing on inadmissible Input Tax Credit (ITC) based on fraudulent invoices – Respondents submits petitioner did not respond to SCN and failed to attend personal – Held: Writ petition allowed – Court noted authority failed to acknowledge petitioner reply and proceeded on incorrect premise that no response was submitted – Order quashed.
Represented by:
Counsel for the Petitioner: Chinmaya Seth, A. K. Seth, Palak Mathur & Varun Phore, Advocates
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