STANDARD CARTONS PVT LTD v. OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST & ORS.
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
STANDARD CARTONS PVT LTD
v.
OFFICE OF THE COMMISSIONER CENTRAL TAX DELHI WEST & ORS.
W. P. (C) 7186/2025 & CM APPL. 32365/2025 & CM APPL. 32366/2025 dated 26.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 16, 107 & 122
Decision : Disposed off
Penalty under Section 122 of CGST Act – Fraudulent ITC – Goods-less invoices – Relied Upon Documents not furnished timely – Complex maze of transactions involving non-existent firms – Coordinate bench precedent in Mukesh Kumar Garg Vs Union of India & ors (2025 Taxo.online 681) held fraudulent ITC cases involve complex factual matrix requiring detailed adjudication – Petitioner confirmed RUDs now received on 14.05.2025Held: Writ petition disposed – Petitioner relegated to appellate remedy under Section 107 of CGST Act by 15.07.2025 – Extended timeline for appeal filing granted.
Represented By:
Counsel for the Petitioner: Shivani Sethi, Adv.
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