SUPERB INDUSTRIES v. ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
High Court, Delhi
Pratibha M. Singh, Justice & Rajneesh Kumar Gupta, Justice
SUPERB INDUSTRIES
v.
ADDITIONAL COMMISSIONER CGST DELHI NORTH CR
W. P. (C) 6789/2025 & CM APPLs. 30777/2025, 30778/2025 dated 20.05.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 107
Decision : Disposed off
Fraudulent ITC – Order uploaded on GST Portal – Non-receipt of show cause notice -No personal hearing – Court relied on precedents in Mukesh Kumar Garg Vs Union of India ) and Sunny Jagga Vs Union of India(and Supreme Court judgment in The Assistant Commissioner of State Tax and Others vs. M/s Commercial Steel Limited establishing writ jurisdiction should not be exercised in fraudulent ITC cases except under exceptional circumstances – Remedy of appeal available – Held: Writ petition disposed – Court found no exceptional circumstances warranting writ jurisdiction – Liberty to petitioner to file appeal by 15.07.2025 with necessary pre-deposit.
Represented By:
Counsel for the Petitioner: Vaibhav Jain, Advocate
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