GANPATI POLYMERS THROUGH IT PROPRIETOR PROP. ANKUR JAIN vs COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
GANPATI POLYMERS THROUGH IT PROPRIETOR PROP. ANKUR JAIN
vs
COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS.
W.P.(C) 11906/2025 dated 08.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Fraudulent ITC availment – Non-participation in proceedings – Non-existing firms – No actual supply of goods – Personal hearings granted multiple dates but petitioner neither appeared nor filed reply – No reply filed due to registration suspended – Petitioner submits order passed belatedly rejected as order signed and dated within limitation period, late upload on portal due to technical reasons – Court observed department practice of uploading notices on portal and petitioner non-participation inexcusable – Held: Writ petition dismissed – Cost of Rs. 50,000 to be deposited with Delhi High Court Bar Association within two weeks – Petitioner to file appeal by specified date with requisite pre-deposit.
Represented By:
Counsel for the Petitioner: Rakesh Kumar & Parveen Kumar Gambhir, Advs.
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