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IN THE HIGH COURT OF DELHI AT NEW DELHI
Prathiba M. Singh, Shail Jain, JJ
HIGH SPIRIT COMMERCIAL VENTURES PRIVATE LIMITED – Appellant
Versus
ADDITIONAL COMMISSIONER CGST DELHI WEST COMMISSIONERATE – Respondent
| Table of Content |
|---|
| 1. overview of the petitioner and fraudulent claims. (Para 2 , 4 , 8 , 9) |
| 2. evidence and allegations of fraudulent itc. (Para 10 , 12) |
| 3. court's rationale against writ jurisdiction for fraud. (Para 13 , 14 , 15 , 17) |
| 4. final ruling allowing appellate recourse. (Para 18 , 19) |
1. This hearing has been done through hybrid mode.
2. The present petition has been filed, inter alia, assailing the impugned Show Cause Notice dated 24th July, 2024 and the impugned Order-in-Original dated 4th February 2025.
3. Vide the impugned order, various demands have been raised against the Petitioner on the ground of availment of fraudulent Input Tax Credit (hereinafter “ITC”) from non-existing entities.
4. On 13th May, 2025, ld. Counsel for the Respondent was to check up as to whether there are any connected writ petitions and thereafter the matter has been taken up for hearing today.
5. Submissions have been heard on behalf of the parties.
6. A perusal of the impugned order would show that the matter involves hundreds of firms which are stated to be fraudulently availing and passing on ITC. There were a total of 53 firms which were found to be bogus entities set-
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