SARDAR AUTO TRADERS v. ADDITIONAL COMMISSIONER CGST WARD 32, ZONE 1 & ANR
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
SARDAR AUTO TRADERS
v.
ADDITIONAL COMMISSIONER CGST WARD 32, ZONE 1 & ANR
W.P.(C) 10518/2025 & CM APPL. 43634/2025 dated 31.07.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Penalty – Fraudulent ITC – Non-operational or non-existent firms – Duplication of notice by Central GST Department for same period – Remedy of appeal available – Respondent relied on Mukesh Kumar Garg vs. Union of India & Ors.( 2025 Taxo.online 681) wherein held cases involving alleged fraudulent ITC ordinarily not maintainable as matter requiring factual examination – Held: Writ petition disposed – Petitioner to file appeal by 31.08.2025 with pre-deposit not to be dismissed as time-barred and to be decided on merits.
Represented By:
Counsel for the Petitioner: Wahaj Ahmad Khan, Adv.
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