BharatTaxGST

Mehul Mamgain vs. Union Of INDIA & Ors.

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W.P.(C)/4713/2024HC DelhiGSTCNR DLHC01017131202416 October 2024Bench: HON'BLE MR. JUSTICE YASHWANT VARMA,HON'BLE MR. JUSTICE RAVINDER DUDEJA2 pages
For Petitioner: Mr. Abhijit Mishra, Mr. Saurav Singh and Ms. Payal Bahl, AdvsFor Respondent: Mr. Arnav Kumar, SSC along with Mr. Chetanya Kapoor, Adv. for R-1. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs
AI SummaryDismissed

Facts

The petitioner sought directions against respondents for illegally claiming Input Tax Credit (ITC) and for conducting an audit of a third party. The petitioner alleged violation of GST provisions by the third respondent.

Held

The Court held that the petitioner had a private grievance and that the alleged facts did not warrant invoking the writ jurisdiction under Article 226. The available remedy was to make a complaint to the competent authority.

Key Issues

Whether a writ of mandamus is maintainable for a private grievance involving alleged violations of GST provisions, and if the facts presented were sufficient to invoke Article 226 jurisdiction.

Sections Cited

Section 16, Section 36, Section 65, Section 66

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances
$~28 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 4713/2024 MEHUL MAMGAIN .....Petitioner Through: Mr. Abhijit Mishra, Mr. Saurav Singh and Ms. Payal Bahl, Advs. versus UNION OF INDIA & ORS. .....Respondents Through: Mr. Arnav Kumar, SSC along with Mr. Chetanya Kapoor, Adv. for R-1. Mr. Rajeev Aggarwal, ASC with Mr. Shubham Goel and Mr. Mayank Kamra, Advs. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

16.10.

2024

1.

This writ petition has been preferred seeking the following reliefs:- “A. Kindly be pleased to allow the Writ Petition (Civil) under the aegis of Article 226 of the Constitution of India and be pleased to issue Writ of Mandamus or alike directions upon the Respondent No. 1 i.e., The Principal Chief Commissioner of CGST & Central Excise, Delhi Zone and Respondent No. 2 i.e., Principal Commissioner (State Tax – GST), Government of NCT of Delhi, Department of Trade & Taxes for taking actions against Respondent No. 3 i.e. Mr. Chirag Gupta for illegally claiming the Input Tax Credit of over Rs. 40,22,532/- (Rupees Forty Lacs, Twenty-Two Thousand, Five Hundred and Thirty-Two only) without making any payment to the Petitioner in sheer violation of Section 16 of the Central Goods and Services Tax, 2017 read with 36 of the Central Goods and Services Tax (CGST), Rules 2017. B. Kindly be pleased to issue Writ of Mandamus or alike directions upon the Respondent No. 1 i.e., The Principal Chief Commissioner of CGST & Central Excise, Delhi Zone and Respondent No. 2 i.e., Principal Commissioner (State Tax – GST), This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/10/2024 at 14:16:41

Government of NCT of Delhi, Department of Trade & Taxes for conducting audit of the books of the Respondent No. 3 i.e., Mr. Chirag Gupta under provisions of Section 65 and Section 66 of the Central Goods and Services Tax (CGST), Rule 2017. C. Any other order or direction as the Hon’ble Court may deem fit and proper in the facts and circumstances of the case, may be also passed in favour of the Petitioner.”

2.

As is ex facie evident from the record, the petitioner has a private grievance against the third respondent. Even if it were the case of the third respondent having violated the provisions of the Central Goods and Services Tax Act, 2017 [‘Act’], the only remedy that was available for the petitioner to pursue was to make a complaint before the competent authority.

3.

None of the facts which are alleged would have possibly constituted sufficient ground to invoke the juri iction of this Court under Article 226 of the Constitution.

3.

The writ petition consequently fails and shall stand dismissed with costs quantified at INR 50,000/-. The costs shall be deposited with the Delhi State Legal Services Authority.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. OCTOBER 16, 2024/RW This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/10/2024 at 14:16:41

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.