MANPAR EXIM INC v. ADDITIONAL DIRECTOR, DGGI & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Renu Bhatnagar, Justice
MANPAR EXIM INC
v.
ADDITIONAL DIRECTOR, DGGI & ORS.
W.P.(C) 18204/2025, CM APPL. 75277/2025, CM APPL. 75278/2025 & CM APPL. 75279/2025 dated 01.12.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 107
Rule Number : Rule 142(1A)
Rule Name : Central Goods & Services Tax Rules, 2017
Notification/Circular : Notification No.79/2022-Central Tax dated 15.10.2020
Decision : In favour of assessee
Demand – Fraudulent availment of ITC from non-existent firms – No pre-SCN consultation notice issued under Rule 142(1A) – Mandatory or directory – Constitutional validity of Notification No.79/2022 amending Rule 142(1A) replacing “SHALL” with “MAY” – Revenue contended case involves fraudulent ITC availment through complex transactions involving multiple parties worth crores hence writ jurisdiction not maintainable – Amendment to Rule 142(1A) effective from 15.10.2020 changed issuance of pre-SCN consultation notice from mandatory to directory – Post-amendment pre-SCN notice not mandatory requirement – Held: Petition disposed – Challenge to Notification No.79/2022 already pending before court – Amount deposited during investigation adjustable towards pre-deposit – Petitioner relegated to appellate remedy.
Represented By:
Counsel for the Petitioner: Chinmaya Seth, A.K. Seth, Palak Mathur, Advs.
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