M/s DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL v. UNION OF INDIA & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s DK ENTERPRISES THROUGH PROPRIETOR, DEEPAK MITTAL
v.
UNION OF INDIA & ORS.
W.P.(C) 10955/2025 & CM APPL. 45161/2025 CM APPL. 45162/2025 dated 28.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Fraudulent ITC availment – Petitioner was supplier who supplies in 2018 and availed ITC – Good less invoices – Non consideration of reply – Remedy of appeal available – Personal hearings provided – Court observed various factual aspects require consideration and appellate remedy should be availed – Held: Writ petition disposed – If appeal filed by 31.08.2025 shall not be dismissed on limitation and decided on merits.
Represented By:
Counsel for the Petitioner: S. Jaikumar, Kartik Jindal, Palak Gupta, Supriya Udey, Advs.
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