VDR Colors And Chemicals Pvt. Ltd. Vs Commissioner of Delhi & Anr
Date: December 25, 2025
Subject Matter
Writ Jurisdiction Not Exercised in Fraudulent ITC Cases Where Appellate Remedy is Available
Summary
The High Court dismissed the writ petitions challenging an order concerning fraudulent Input Tax Credit (ITC) availment. The Court relegated the petitioners to the statutory appellate remedy under Section 107 of the CGST Act, emphasizing that writ ju…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petitions have been filed challenging the impugned order dated 29 th January, 2025 passed by Assistant Commissioner(Adj.) CGST, Delhi North, pursuant to the Show Cause Notice ( hereinafter ‘SCN’ ) dated 21st May, 2024. 3. The background giving rise to these petitions is that a DGAR…