M/s SAMARTH TRADERS v. THE ADDITIONAL COMMISSIONER
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
M/s SAMARTH TRADERS
v.
THE ADDITIONAL COMMISSIONER
W.P.(C) 8804/2025 dated 18.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Demand – Fake invoices without supply of goods – Fake ITC – Non consideration of reply – Court repeatedly earlier taken view in case of fake ITC writ jurisdiction ought not to be ordinarily exercised when efficacious alternate remedy available to petitioner – Held: Petition disposed – Petitioner permitted to file appeal by 30.09.2025 alongwith pre deposit not to be dismissed on ground of limitation.
Represented By:
Counsel for the Petitioner: Sunil Dalal, Sr. Adv. with Pravesh Bhaguna, Jatin Kumar Gaur, Shipra Bali, Sarthak Malhotra, Bharat Khurana & Tarun Chawla, Advs.
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