M/s RST BATTERIES & ANR. v. DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE GURUGRAM ZONAL UNIT & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s RST BATTERIES & ANR.
v.
DIRECTORATE GENERAL OF GOODS AND SERVICE TAX INTELLIGENCE GURUGRAM ZONAL UNIT & ANR.
W.P.(C) 14075/2025 & CM APPL. 57710/2025 dated 12.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 122
Decision : In favour of assessee
Demand – Fraudulent ITC – No actual supply of goods/services – Petitioners contended CBIC circular dated 06.07.2022 clarified penalty under Section 122(1)(ii) & (vii) of CGST Act applies in fake invoice cases – Circular not considered by adjudicating authority – Matters involving wrongful availment of ITC, disputed questions of fact arise cannot be adjudicated under Article 226 – Remedy of appeal available – Supreme Court in Commercial Steel Ltd. held writ not maintainable except in exceptional cases – Held: Writ petition disposed – Petitioner to file appeal till 15.11.2025 subject to pre-deposit.
Represented By:
Counsel for the Petitioner: R. P. Singh, Adv.
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member