DEVANSH WIRE AND CABLES PRIVATE LIMITED v. JOINT COMMISSIONER, CGST DELHI – EAST & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
DEVANSH WIRE AND CABLES PRIVATE LIMITED
v.
JOINT COMMISSIONER, CGST DELHI – EAST & ORS.
W.P.(C) 4455/2025 & CM APPL. 20589/2025 & W.P.(C) 16884/2025 dated 11.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74 & 83
Decision : In favour of assessee
Consolidated SCN and recovery orders – Wrongful availment of ITC – Non consideration of reply – Court held under Sections 73 & 74 of CGST Act, consolidated notices for multiple periods permissible in case of fraudulent ITC – Held: Petition disposed – Petitioner to file appeal by 15.12.2025 not to be dismissed on limitation if pre-deposit made – Recovery and attachment orders set aside subject to appeal.
Represented By:
Counsel for the Petitioner: Antik Majumder, Adv.
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