Manikjeet Singh Kals vs. Union Of INDIA & Ors.
Held
The High Court found the petitioner's objections regarding the authority for the show cause notice and the appellate jurisdiction untenable. It relegated the petitioner to the appellate remedy, directing that an appeal filed by January 31, 2026, with pre-deposit, should be adjudicated on merits without being dismissed on limitation grounds.
Facts
The petitioner challenged an order raising demands for fraudulent Input Tax Credit (ITC) availment, alleging their firm was part of a fake invoice racket. The show cause notice was issued by the Superintendent, DGGI, and the final order was passed by the Joint Commissioner, Delhi (South), Central, with proceedings partly in Faridabad.
Key Issues
The key legal issues were the proper authority for issuing the show cause notice based on the amount involved, and the clarity on the appropriate appellate authority when proceedings and orders involved multiple jurisdictions and entities.
Sections Cited
Section 107 of the CGST Act, Section 108 of the CGST Act, Section 73 of CGST Act, Section 74 of CGST Act, Section 20 of the IGST Act
AI-generated summary — verify with the full judgment below
W.P.(C) 4682/2025 $~4 * IN THEHIGH COURTOF DELHIAT NEW DELHI Date of decision: 12th December, 2025 Uploaded on: 15th December, 2025 +
W.P.(C) 4682/2025 & CM APPL. 21614/2025
MANIKJEET SINGH KALS
.....Petitioner
Through: Mr. Vineet Chadha, Adv.
versus
UNION OF INDIA & ORS.
.....Respondents
Through: Ms. Monika Benjamin SSC with Ms.
Nancy Jain, Adv.
Mr. Sumit K. Batra and Ms. Priyanka
Jindal, Advs.
Mr. Varun Mishra (SPCUOI, SSC
CBIC) & Mr. Ashar Hussain, for R-2. CORAM:
JUSTICE PRATHIBA M. SINGH
JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral)
This hearing has been done through hybrid mode.
The present petition has been filed under Articles 226 and 227 of the Constitution of India challenging the impugned order dated 14th February, 2025 passed by the Respondent No. 2 - Joint Commissioner, Delhi (South), Central, Central Goods & Service Tax (hereinafter, ‘the impugned order’), vide which various demands ha
The judgment continues below.
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