M/S R.U. OVERSEAS THROUGH ITS PROPRIETOR SH. UJALA GOEL v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI & ORS.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/S R.U. OVERSEAS THROUGH ITS PROPRIETOR SH. UJALA GOEL

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI & ORS.

W.P.(C) 14279/2025 & CM APPL. 58470/2025 dated 16.09.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Decision : In favour of assessee

Demand – ITC denial – Under-declared output tax, excess ITC arising from investigations into invoice carousel passing fake ITC without actual supply – Overlaps between DGST/CGST (East/North) orders noted – Department contended fake ITC network involving thousands of entities – Alternate appellate remedy available despite overlaps; writ not maintainable for complex third-party investigations – Held: Petition disposed – Appeals condoned with partial pre-deposit – SCN stayed qua petitioner – Appeals to be filed by 15.11.2025 – Appellate authority to consider overlaps.

Represented By:

Counsel for the Petitioner: Vineet Bhatia, Adv.

M/S R.U. OVERSEAS THROUGH ITS PROPRIETOR SH. UJALA GOEL v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI & ORS.

M/S R.U. OVERSEAS THROUGH ITS PROPRIETOR SH. UJALA GOEL v. DIRECTORATE GENERAL OF GOODS AND SERVICES TAX INTELLIGENCE DGGI & ORS.

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