VMG Foods Pvt. Ltd. Vs Principal Commisisoner of Central Tax Delhi North & Anr. (Delhi High Court)
Delhi High Court held that writ petition in cases involving large scale availment of Input Tax Credit [ITC] or evasion of payment of GST not entertained and court has relegated parties to appellate remedy.
Facts- The present appeal has been filed challenging the impugned Order-in-Original dated 4th February, 2025 along with the accompanying impugned Form DRC-07 dated 22nd February, 2025. The Petitioner has also challenged the impugned Show Cause Notice dated 24th May, 2022. The case is one wherein, inter alia, there are allegations of fraudulent availment of Input Tax Credit (ITC).
Conclusion- Held that in cases involving large scale availment of ITC or evasion of payment of GST, the Court has not entertained writ petitions and has relegated the parties to the appellate remedy. Against this very impugned order, in the above writ petitions, the parties have been permitted to file appeals. Considering that the Petitioner and similarly placed parties, who had challenged the impugned order, have already been relegated to the appellate remedy, this Court, in exercise of the writ jurisdiction, permits the Petitioner to file its appeal against the impugned order by 30th November, 2025 along with requisite pre-deposit in accordance with law.
