M/s MHJ METALTECHS PRIVATE LIMITED v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Delhi

Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice

M/s MHJ METALTECHS PRIVATE LIMITED

CENTRAL GOODS AND SERVICES TAX DELHI SOUTH

W. P. (C) 5771/2025, W. P. (C) 5815/2025 dated 22.05.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 107

Decision : Disposed off

Demand – Fraud ITC – Goods less invoice – Detention of goods – Dispute regarding granting number of hearings – RUDs not clear & illegible – Violation of principles of natural justice – Remedy of appeal available – Held: Writ petition disposed – Court noted three hearings mentioned in SCN and response did not adequately address main issue of whether goods were actually supplied and ITC was rightly availed – Court ruled department collects RUDs from various firms under investigation and cannot expect to supply re-typed copies due to potential bulkiness of documents – Court not inclined to entertain writ petition – Petitioner permitted to avail appellate remedy under Section 107 of CGST Act by 15.07.2025 along with pre-deposit not to be dismissed on ground of limitation.

Represented By:

Counsel for the Petitioner: Anurag Ahluwalia, Sr. Advocate along with assistant counsel (appearance not given)

M/s MHJ METALTECHS PRIVATE LIMITED v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH

M/s MHJ METALTECHS PRIVATE LIMITED v. CENTRAL GOODS AND SERVICES TAX DELHI SOUTH

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