M/s CL INTERNATIONAL & ANR. v. ADDITIONAL COMMISSIONER CENTRAL TAX (DELHI WEST) NEW DELHI
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s CL INTERNATIONAL & ANR.
v.
ADDITIONAL COMMISSIONER CENTRAL TAX (DELHI WEST) NEW DELHI
W.P.(C) 9187/2025& CM APPL. 38985/2025 dated 05.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Bogus ITC availment – Fake invoicing chain – Writ challenging SCN and Order-in-Original confirming ITC disallowance on bogus entities (C.L. Products etc.) detected via DGGI intelligence for non-existent/non-functional firms without actual supply – Grievance of non-supply of RUDs/non-return of non-RUDs and non-consideration of reply – Writ jurisdiction not exercised in fraudulent ITC cases requiring factual analysis of complex transactions per SC and Delhi HC – Held: Writ petition disposed – Petitioner relegated to statutory appeal under Section 107 CGST Act – Appeal filing with pre-deposit permitted by specified date without limitation bar; adjudication on merits.
Represented By:
Counsel for the Petitioner: Ramakant Gaur, Sneha Arya, Harshi Gaur, Meenakshi Sahu, RoopiniNandam, Sobiya Manzoor, Advs.
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