M/s LAKHDATAR ENTERPRISES v. PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s LAKHDATAR ENTERPRISES
v.
PRINCIPAL COMMISSIONER OF DEPARTMENT OF TRADE AND TAXES, GNCTD
W.P.(C) 11444/2025 dated 17.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
Cancellation of registration – Wrongful availment of ITC – Petitioner failed to file reply or affidavit disclosing details of business, turnover and ITC utilised during period of valid registration despite court directions – Respondent produced turnover data indicating purchase transactions from cancelled dealers – Held: Petition disposed – Petitioner to file reply to SCN -Department to proceed with adjudication strictly as per law.
Represented By:
Counsel for the Petitioner: Pranay Jain, Adv.
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