M/s RS TRADING CO v. PRINCIPAL COMMISSIONER OF CGST & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s RS TRADING CO
v.
PRINCIPAL COMMISSIONER OF CGST & ORS.
W.P.(C) 14918/2025 dated 25.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 69, 107 & 132
Decision : In favour of assessee
Demand – Interest & penalty – Fraudulent availment of ITC – Fake suppliers – Petitioner relied on CBIC Circular contending only penalty could be levied – Department contended petitioner involved in passing on fake ITC through non-existent firms, registration active for less than two years and proprietor arrested under Sections 69 and 132 – Remedy of appeal available – Held: Writ petition disposed – Petitioner to file appeal by 15.12.2025 along with requisite pre-deposit.
Represented By:
Counsel for the Petitioner: Abhas Mishra, Adv.
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