Giftco Exports Vs Principal Commisisoner of Central Tax
Date: September 10, 2025
Subject Matter
Cases involving fraudulent ITC availment cannot be adjudicated in a summary writ proceeding.
Summary
The High Court dismissed the writ petition but permitted the petitioner to file statutory appeals against the three Orders-in-Original (OIOs) arising from investigations into widespread fraudulent Input Tax Credit (ITC) availment. The Court refrained…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL. 57252/2025 2. Allowed, subject to all just exceptions. The application is disposed of. P.(C) 13979/2025 & CM APPL. 57251/2025 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia, challenging three Order…