J. K. Enterprises Vs Superintendent
Date: December 15, 2025
Subject Matter
Writ Petition Challenging Fraudulent ITC Availment Dismissed; Statutory Appellate Remedy Upholds
Summary
The High Court has dismissed a writ petition challenging a Show Cause Notice and Order confirming a demand for fraudulent Input Tax Credit (ITC) availment. The Court found no merit in the petitioner's arguments regarding consolidated SCNs, lack of sp…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filed by the Petitioner through its proprietor Mr. Jai Kishan Bansal under Article 226 of the Constitution of India, inter alia , assailing the impugned Show Cause Notice dated 7th August, 2024 issued by the Superintendent, CGST, Delhi North (hereinafter, ‘impugne…