TRECO WIRE INDIA PVT.LTD THROUGH ITS DIRECTOR v. THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
TRECO WIRE INDIA PVT.LTD THROUGH ITS DIRECTOR
v.
THE COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS
W.P.(C) 14428/2025 dated 24.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16, 67, 70 & 107
Decision : In favour of revenue
Maintainability of writ – Demand – Interest & penalty – Fraudulent ITC – Supplier non-existent – Bogus invoices – SCN issued, replies filed but no satisfactory explanation or evidence of actual supplies furnished – Limitation for filing appeal under Section 107 expired – SCN duly served, replies considered and no violation of natural justice – No exceptional circumstances to bypass statutory remedy – Constitutional challenge to Section 16(2)(c) already pending – Held: Writ petition dismissed – Impugned order attained finality.
Represented By:
Counsel for the Petitioner: Vijay Gupta, Rahul Gupta, Kajol Soni, Harpreet Singh & Saumya Shukla, Advs.
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