BharatTaxGST

Surjeet Kumar vs. Union Of INDIA And Ors

W.P.(C)/18647/2025HC DelhiGSTCNR DLHC01099309202509 December 2025Bench: HON'BLE MS. JUSTICE PRATHIBA M. SINGH,HON'BLE MR. JUSTICE SHAIL JAIN12 pages
For Petitioner: Mr. Nikhil Goyal, AdvFor Respondent: Mr. Aditya Singla, SSC, CBIC with Mr. Dhananjay Gautam, Mr. Arya Suresh Nair, Mr. Akhil Sharma, Advs
AI SummaryPartly Allowed

Held

The Court held that in cases involving fraudulent ITC availment, writ jurisdiction is generally not exercised due to complex factual analysis and the availability of statutory remedies. However, the Court directed the Adjudicating Authority to consider the petitioners' request for cross-examination.

Facts

The petitioners challenged a Show Cause Notice (SCN) and DRC-01 demanding tax for wrongful availment of Input Tax Credit (ITC) from a bogus supplier. They argued the SCN was defective regarding inter-state vs. intra-state supply and that their request for cross-examination of the supplier was not considered.

Key Issues

Whether the High Court should entertain a writ petition challenging a GST demand notice when a statutory appeal remedy exists, and whether the right to cross-examination was wrongly denied.

Sections Cited

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

AI-generated summary — verify with the full judgment below

Heard together (2 matters)

W.P.(C) 18647/2025
W.P.(C) 18674/2025

Read from the judgment's own cause title. This page is filed under one of them.

Cause title — parties, addresses and appearances
W.P.(C) 18647/2025 and conn. matter Page 1 of 12 $~52 & 57 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 18647/2025 & CM APPL. 77533/2025 SURJEET KUMAR .....Petitioner Through: Mr. Nikhil Goyal, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Mr. Dhananjay Gautam, Mr. Arya Suresh Nair, Mr. Akhil Sharma, Advs. + W.P.(C) 18674/2025 & CM APPL. 77609/2025 GAURAV .....Petitioner Through: Mr. Nikhil Goyal, Adv. versus UNION OF INDIA AND ORS .....Respondents Through: Mr. Aditya Singla, SSC, CBIC with Mr. Dhananjay Gautam, Mr. Arya Suresh Nair, Mr. Akhil Sharma, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN

O R D E R %

09.12.

2025

1.

This hearing has been done through hybrid mode.

2.

The present petitions have been filed by the Petitioners under Articles 226 and 227 of the Constitution of India, inter alia, assailing the DRC-01 dated 26th June, 2025 and the Show Cause Notice dated 26th June, 2025 issued by the Superintendent, (Anti-Evasion), CGST Delhi West (hereinafter, ‘impugned SCN’). This is a digitally signed order. The authenticity of the

The judgment continues below.

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