M/s A V METALS MARKETING PVT LTD v. PRINCIPAL COMMISSIONER CGST & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
M/s A V METALS MARKETING PVT LTD
v.
PRINCIPAL COMMISSIONER CGST & ANR.
W.P.(C) 18230/2025 dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Fraudulent availment of ITC – Maintainability of writ – Non-existent firms – Petitioner contended lack of opportunity and violation of natural justice owing to incorrect date in SCN – Department submitted petitioner failed to file reply and order followed proper investigation into large-scale fake ITC transactions – Allegations involve complex factual issues unsuitable for writ adjudication, proper remedy lies in appeal under Section 107 of CGST Act – Held: Writ petition disposed – Petitioner to file appeal with requisite pre-deposit by 15.01.2026 not to be dismissed for limitation – Court cautioned Department to avoid clerical errors in future notices.
Represented By:
Counsel for the Petitioner: S. B. Sharma, Yashwant Gehlot, Advs.
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