High Spirit Commercial Ventures Private Limited vs. Additional Commissioner CGST Delhi West Commissionerate
Original PDF →Delay condoned.
Having heard learned counsel for the petitioner, we are not satisfied that it is a fit case to exercise our discretion under Article 136 of the Constitution of India.
The present petition is, accordingly, dismissed.
The time period for filing the appeal granted by the High Court till 15.07.2025 is extended upto 15.10.2025. 5. Pending application(s), if any, shall stand disposed of.”
Under these circumstances, since this Court has already considered the same very issue involving fraudulent availment of ITC, in several matters, the Court is not inclined to entertain the present writ petition.
Accordingly, the Petitioner is permitted to file an appeal by 30th November, 2025 along with the requisite pre-deposit upon which the appeal shall be entertained and adjudicated on merits and should not be dismissed on Digitally Signed By:DHIRENDER KUMAR Signing Date:04.11.2025 16:33:06 Signature Not Verified
W.P.(C) 6271/2025 Page 7 of 7 the ground of limitation.
At this stage, after the order has been dictated in open court, ld. Counsel for the Petitioner has submitted that the Petitioner company is no way connected with the company which was investigated. However, the said submission is untenable insofar as GST cases are concerned, as the identification of an entity is by the GSTIN number and the said number is not in dispute. The said submission has also not been raised by the Petitioner in its reply dated 04th September, 2024 to the Show Cause Notice.
In the above terms, the petition is disposed of. All the pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE OCTOBER 31, 2025/pd/msh Digitally Signed By:DHIRENDER KUMAR Signing Date:04.11.2025 16:33:06 Signature Not Verified
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.