VMG FOODS PVT. LTD. THROUGH ITS DIRECTOR MR. HARISH GOYAL v. THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ANR.
High Court, Delhi
Prathiba M. Singh, Justice & Shail Jain, Justice
VMG FOODS PVT. LTD. THROUGH ITS DIRECTOR MR. HARISH GOYAL
v.
THE PRINCIPAL COMMISISONER OF CENTRAL TAX DELHI NORTH & ANR.
W.P.(C) 12908/2025 & CM APPL. 52727/2025 dated 31.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 16
Decision : In favour of assessee
Demand – Fraudulent ITC – Interest & penalty – Non-existent firms – Investigation by Directorate General of GST Intelligence (DGGI) revealed issuance of invoices to non-existent M/s. SM Enterprises; goods delivered elsewhere – Admitted in statements – Authorized representative also penalized – Courts consistently held writ petitions challenging such detailed and fact-intensive orders involving complex transactions and GST fraud should not be entertained under Article 226 but be decided through statutory appeal remedies under Section 107 – Held: Writ petition disposed – Petitioner to file appeal by 30.11.2025 with pre-deposit.
Represented By:
Counsel for the Petitioner: Ashok Kumar Babbar, Bharat Tripathi & Rahul Chauhan, Advs.
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