M/s JASMEET TRADING COMPANY v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s JASMEET TRADING COMPANY
v.
ADDITIONAL COMMISSIONER, CGST, DELHI NORTH.
W. P. (C) 8032/2025 & CMAPPL. 35235/2025 dated 30.05.2025Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Fraudulent availment of ITC – SCN and impugned order passed by different authorities – Consolidated SCN for multiple financial years – Writ petition under Article 226 – Alternative statutory remedy under Section 107 available – Allegations of collusion with other entities for ITC benefit without actual supply – Held: Writ petition disposed – Writ jurisdiction not to be exercised in cases of fraudulent ITC availment considering burden on exchequer – Petitioner relegated to appellate remedy .
Represented By:
Counsel for the Petitioner: Pranay Jain, Adv.
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