Gaurav vs. Union Of INDIA And Ors

W.P.(C)/18674/2025HC DelhiGSTCNR DLHC01099336202509 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 High Court declined to entertain the writ petitions, reiterating that in cases of fraudulent ITC availment, statutory appellate remedies under Section 107 of the CGST Act should ordinarily be pursued. However, it granted the petitioners liberty to file an appeal and directed the Adjudicating Authority to consider the alleged SCN defect and take a decision on the request for cross-examination in accordance with law.

Facts

Petitioners, proprietors of two firms (father and son), challenged DRC-01 and Show Cause Notices alleging wrongful Input Tax Credit (ITC) availment from bogus suppliers. They contended the SCN was defective regarding inter-state vs. intra-state supply and that their request for cross-examination of the supplier was not considered by the Adjudicating Authority.

Key Issues

The key legal issues were the maintainability of writ petitions against Show Cause Notices in cases of alleged fraudulent ITC availment, the availability and efficacy of alternative statutory remedies, and the right to cross-examination during adjudication proceedings.

Sections Cited

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

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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

This hearing has been done through hybrid mode.

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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