MALIK TRADERS THROUGH ITS PROPRIETOR, NAFIS MALIK v. THE PRINCIPAL COMMISISONER OF CENTRAL TAX & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Rajneesh Kumar Gupta, Justice
MALIK TRADERS THROUGH ITS PROPRIETOR, NAFIS MALIK
v.
THE PRINCIPAL COMMISISONER OF CENTRAL TAX & ORS.
W.P.(C) 10555/2025, CM APPL. 43737/2025 & CM APPL. 43738/2025 dated 23.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Decision : In favour of assessee
Fraudulent availment of ITC – Overlapping proceedings for same FY by State & Central GST Departments – Remedy of appeal available – Court relied on Mukesh Kumar Garg vs. Union of India & Ors(2025 Taxo.online 681) wherein held in case of fraudulent availment of ITC through bogus invoicing writ petitions ordinarily not to be entertained – Held: Writ petition disposed – Petitioner to file appeal by 31.08.2025 alongwith pre deposit not to be dismissed on grounds of limitation.
Represented By:
Counsel for the Petitioner: M.A. Ansari, Tabbassum Firdause, Sameed Salim, Imran Aamad, Advs.
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