Braham Prakash Prop. Of M/S Shri Shyam Trading Co. vs. Additional Commissioner, Adjudication, CGST Delhi North And Ors. & Ors.

W.P.(C)/18673/2025HC DelhiGSTCNR DLHC01099335202509 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN10 pages

For Petitioner: Mr. Puneet Rai and Ms. Srishti Sharma, AdvsFor Respondent: Mr. Shubham Tyagi, SSC CBIC & Ms. Navruti Ojha, Adv

AI SummaryPartly Allowed

Held

The High Court declined to exercise its writ jurisdiction, emphasizing that cases involving fraudulent ITC require factual analysis and should ordinarily be addressed through statutory appeal under Section 107 of the CGST Act. However, it granted the petitioner liberty to file an appeal by a specified date, directing the appellate authority to adjudicate it on merits without dismissing it on grounds of limitation.

Facts

The petitioner challenged a demand order alleging fraudulent availment of Input Tax Credit (ITC), claiming violations of natural justice due to lack of personal hearing and delayed uploading of the Show Cause Notice. The demand stemmed from an investigation into a network of fake firms involved in generating fake ITC.

Key Issues

Whether a writ petition is maintainable against a demand order alleging fraudulent ITC availment when a statutory appellate remedy exists, and if alleged violations of natural justice (lack of personal hearing, delayed SCN) warrant writ intervention in such complex factual scenarios.

Sections Cited

Section 107, Section 16, Section 122(1), Section 122(3)

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

W.P.(C) 18673/2025 Page 1 of 10 $~56 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 9th December, 2025 Uploaded on: 11th December, 2025 + W.P.(C) 18673/2025, CM APPL. 77607/2025 & CM APPL. 77608/2025 BRAHAM PRAKASH PROP. OF M/S SHRI SHYAM TRADING CO. .....Petitioner Through: Mr. Puneet Rai and Ms. Srishti Sharma, Advs. versus ADDITIONAL COMMISSIONER, ADJUDICATION, CGST DELHI NORTH AND ORS. & ORS. .....Respondents Through: Mr. Shubham Tyagi, SSC CBIC & Ms. Navruti Ojha, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

JUDGMENT Prathiba M. Singh, J.

This hearing has been done through hybrid mode. CM APPL. 77608/2025 (for exemption)

Allowed, subject to all just exceptions. Application is disposed of. W.P.(C) 18673/2025, CM APPL. 77607/2025

This is a petition filed by the Petitioner under Article 226 inter alia challenging the impugned order dated 21st January, 2025 by which the demand has been raised upon the Petitioner in the following terms: W.P.(C) 18673/2025 4. The case of the Petitioner is that no personal hearing notice was served upon the Peti

The judgment continues below.

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