R Gupta Metal Store Vs Commissioner, Delhi North
Date: October 30, 2025
Subject Matter
Writ Petition Challenging ITC Fraud Demands Dismissed; Petitioner Relegated to Appellate Remedy
Summary
The Delhi High Court dismissed a writ petition challenging a demand order related to the fraudulent availment of Input Tax Credit (ITC). The Court reiterated that in cases involving complex factual analysis of fraudulent transactions, writ jurisdicti…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. CM APPL.64880/2025 (for exemption) 2. Allowed, subject to all just exceptions. Application is disposed of. W. P.(C) 15841/2025 & CM APPL. 64879/2025 (for stay) 3. The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, inter alia , challenging the…