BHARAT FABREX v. ADDITIONAL COMMISSIONER, CGST DELHI NORTH & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
BHARAT FABREX
v.
ADDITIONAL COMMISSIONER, CGST DELHI NORTH & ORS.
W.P.(C) 10918/2025 & CM APPL. 45016/2025, CM APPL. 45017/2025 dated 28.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Wrongful availment of ITC – Goods-less invoices by non-existent supplier firms – Amount deposited under protest – Personal hearing opportunities provided but not availed by petitioner – No violation of natural justice – Held: Writ petition disposed – Petitioner to file appeal by 31.08.2025 without dismissal on limitation – Issue of order passed beyond limitation period to be raised in appeal .
Represented By:
Counsel for the Petitioner: Puneet Rai & Srishti Sharma, Advs.
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