M/s MAHESH FABRINOX PVT. LTD v. UNION OF INDIA & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
M/s MAHESH FABRINOX PVT. LTD
v.
UNION OF INDIA & ANR.
W.P.(C) 6006/2025 dated 06.05.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Decision : Interim
Demand – Fraudulent availment of ITC – Petitioner contended reply filed but not considered, no personal hearing given, no operations in relevant financial year – Respondent stated three hearing notices issued but not attended, no reply on portal – SCN alleged network of firms by person created for fraudulent ITC via goods-less invoices, Petitioner one such firm issuing invoices for commission – Director’s statement admitted meeting person, agreeing to goods-less invoices for 6% commission during COVID despite knowing illegality – Contradictory stands in reply and statement noted – Pattern of writ challenges to Section 74 CGST orders on technical grounds observed – No violation of natural justice or jurisdictional error; writ jurisdiction not to be exercised in large-scale fraud cases without clean hands – Held: Petition dismissed with costs of one lakh to Delhi High Court Bar Association – Director to appear if not paid, remedies available including appeal.
Represented By:
Counsel for the Petitioner: N.K. Sharma & Kapil Gautam, Advocates.
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