DEVENDER SINGH v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Madhu Jain, Justice

DEVENDER SINGH

ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST

W.P.(C) 16820/2025 & CM APPL. 69120/2025 dated 06.11.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 121 & 122

Decision : In favour of revenue

Penalty – Ex-parte proceedings – Fraudulent ITC – Non-existent firms – Petitioner mastermind behind creation and operation of multiple bogus entities – Statements of co-noticees and digital evidence implicating petitioner – Petitioner contended penalty cannot be imposed as petitioner not “taxable person” – Denial of cross-examination and lack of jurisdiction of proper officer – Persons who actually create and operate fictitious firms are taxable persons for purposes of Section 122, fraud cannot be permitted to defeat statutory liability – Cross-examination not absolute right – Petitioner failed to seek it at appropriate stage even post-remand – Challenge to jurisdiction and foundational facts barred as not raised in first round – Remedy of appeal available – Held: Writ petition dismissed

Represented By:

Counsel for the Petitioner: Akhil Krishan Maggu, Vikas Sareen, Oshin Maggu, Aryan Nagpal, Mehak Sharma, Advs.

DEVENDER SINGH v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST

DEVENDER SINGH v. ADDITIONAL COMMISSIONER, CENTRAL GOODS AND SERVICES TAX, DELHI WEST

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