RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH v. ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
RADHEY TRADERS THROUGH ITS PROPRIETOR SOPAL SINGH
v.
ASSISTANT COMMISSIONER LAXMI NAGAR DIVISION CGST DELHI EAST COMMISSIONERATE & ORS.
W.P.(C) 9371/2025 & CM APPL. 39636/2025 & W.P.(C) 9572/2025 & CM APPL. 40312/2025 dated 11.08.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of revenue
Demand – Interest & penalty – Wrongful availment of ITC – Fraudulent transactions using cancelled GSTIN – Misuse of registration by third parties – Non service of notice – Court noted petitioner gave OTP to enable fraudulent creation of multiple firms – Petitioner cannot claim innocence after voluntarily sharing OTP – Fraudulent ITC of over ₹50 crores requires investigation by police not writ adjudication – Held: Writ petition disposed – Court not inclined to entertain writ petition.
Represented By:
Counsel for the Petitioner: Ankit Majumder & Puneet Kapoor, Advs.
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