VIPIN BANSAL v. DEPUTY DIRECTOR, DGGI
High Court, Delhi
Yashwant Verma, Justice & Harish Vaidyanathan Shankar, Justice
VIPIN BANSAL
v.
DEPUTY DIRECTOR, DGGI
W. P. (C) 15598 / 2023 dated 04.02.2025
Law : GST
Act Name : Central Goods & Services Tax Act, 2017
Relevant Section : Section 122
Decision : In favour of assessee
Fake ITC – Passing ITC to various recipients without any actual supply of goods/services – Misuse of login credentials on GST portal – Petitioner submits never even applied for GST registration and SCN pertaining to a period post the closure of the firm – Identical challenge decided in Aakash Gupta vs. Commissioner of Delhi Goods and Services Tax & Ors. – HELD: Writ petition disposed – Petitioner to furnish all material in support for consideration of respondents who examine the same while finalizing SCN proceedings.
Represented by:
Counsel for the Petitioner: Vineet Bhatia, Aamnaya Jagannath Mishra, Keshav Garg & Abhinav Sharde, Advocates
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