M/s SHIVA ENTERPRISES v. PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GNCTD
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SHIVA ENTERPRISES
v.
PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES, GNCTD
W.P.(C) 13977/2025 dated 30.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Cancellation of registration – Fraudulent availment of ITC – Field inspection found petitioner non-existent at declared business premises, later installed signboard only for producing false video before Court – Petitioner misled Court and attempted to evade investigation into fraudulent ITC – Such abuse of judicial process cannot be condoned – Held: Writ petition dismissed with cost of Rs. 5,00,000 to be deposited with Delhi High Court Bar Association, GST Department and Sales Tax Bar Association within two weeks.
Represented By:
Counsel for the Petitioner: Pranay Jain, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member