HIGH PRECISION CORPS v. COMISSIONER OF STATE GOODS AND SERVICE TAX, DELHI & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
HIGH PRECISION CORPS
v.
COMISSIONER OF STATE GOODS AND SERVICE TAX, DELHI & ANR.
W.P.(C) 9266/2025 & CM APPL. 39260/2025 dated 08.07.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 16, 41 & 107
Decision : In favour of assessee
Demand – Under declaration of ineligible ITC – ITC claimed from cancelled dealers – Reply rejected on ground registration of suppliers cancelled and non-existent – No supply of goods and services – Invocation of Section 16(2)(c) and 41 CGST Act with retrospective effect – As held in Mukesh Kumar Garg vs. Union of India & Ors.( 2025 Taxo.online 681) cases involving fraudulent ITC with non-existent firms and require detailed factual adjudication are not fit for writ jurisdiction under Article 226 – Held: Writ petition disposed – Petitioner to file appeal with pre-deposit within one month .
Represented By:
Counsel for the Petitioner: R. K. Bhalla, Advocate
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