M/s RAGHUNATH ENTERPRISES v. ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s RAGHUNATH ENTERPRISES
v.
ADDITIONAL COMMISSIONER, CGST, DELHI NORTH
W. P. (C) 5352/2025 & CMAPPL. 24389/2025 dated 20.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Demand – Penalty – Validity of consolidated SCN/order – Fraudulent ITC – Court relied on Ambika Traders(2025 Taxo.online 1727) wherein consolidation of demands allowed for multiple periods in cases involving fraud, wilful misstatement or suppression – Remedy of appeal available – Held: Writ petition disposed – Petitioner at liberty to file appeal by 30.09.2025 along with requisite pre-deposits not to be dismissed on ground of limitation.
Represented By:
Counsel for the Petitioner: Kunal Jha, Adv.
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