M/S R Gupta Metal Store (Through Its Proprietor Sh. Mahesh Chand Gupta) vs. Central Goods And Services Tax Delhi North (Through Its Commissioner)
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.”
Additionally, it is noted that in respect of this very impugned order, one of the other noticee i.e., Giftco Exports, has already filed a writ petition being Digitally Signed By:DEVANSHU JOSHI Signing Date:03.11.2025 15:59:04 Signature Not Verified
W.P.(C) 15841/2025 Page 11 of 12 W.P.(C) 13979/2025 titled Giftco Exports v. The Principal Commissioner of Central Tax & Ors., in which vide order dated 11th September, 2025, the Petitioner has also been relegated to the Appellate Remedy. The relevant portion of the said order reads as under:
“13. Under these circumstances, in cases involving fraudulent availment of ITC, writ juri iction usually ought not to be exercised. Thus, the Court is not inclined to entertain the present writ petition.
The Petitioner is permitted to file separate appeals challenging each of the three Orders-in- Original. If any amount has already been deposited, adjustment thereof be given to the Petitioner in respect of the pre-deposits.
Upon the appeals being filed by 31st October 2025, the same shall be adjudicated by the Appellate Authority on merits with a reasoned order being passed.”
Under these circumstances, since this Court has already considered the same very issue involving fraudulent availment of ITC, in several matters including the W.P.(C) 13979/2025 filed by Giftco Exports, the Court is not inclined to entertain the present writ petition.
Insofar as reply filed by the Petitioner is concerned, the reply was filed on 14th October, 2024, along with various relied upon documents.The said documents are permitted to be relied upon by the Petitioner as there is no detailed discussion in the impugned order in respect thereof.
The Petitioner is permitted to file the appeal by 30th November, 2025, along with requisite pre-deposit.
If the appeal is filed by the Petitioner within the stipulated time, it shall be adjudicated on merits and shall not be treated as barred by limitation. Digitally Signed By:DEVANSHU JOSHI Signing Date:03.11.2025 15:59:04 Signature Not Verified
W.P.(C) 15841/2025 Page 12 of 12
Accordingly, the present petition is disposed of in above terms. Pending applications, if any, are also disposed of. PRATHIBA M. SINGH JUDGE SHAIL JAIN JUDGE OCTOBER 31, 2025/dk/sm Digitally Signed By:DEVANSHU JOSHI Signing Date:03.11.2025 15:59:04 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.