Manikjeet Singh Kals Vs Union of India & Ors (Delhi High Court)
The Delhi High Court (Delhi High Court) considered a writ petition filed under Articles 226 and 227 of the Constitution of India challenging an order dated 14 February 2025 passed by the Joint Commissioner, Delhi (South), Central Goods and Services Tax. The impugned order raised various demands against the petitioner on allegations of fraudulent availment of Input Tax Credit (ITC).
The record reflected a complex factual matrix involving multiple individuals and entities across different cities, allegedly connected to a racket operated by one Gagan Kumar, who was found to be running fake firms for issuing invoices without actual supply of goods or services. The petitioner, stated to be the proprietor of a firm, was alleged to be part of this chain, having claimed manpower services from one such fake firm.
Two principal objections were raised by the petitioner. First, it was contended that considering the quantum involved, the show cause notice dated 4 August 2024 could not have been issued by a Superintendent of the Directorate General of GST Intelligence (DGGI) and ought to have been issued only by a Joint Director. Second, it was argued that although proceedings were conducted in Faridabad, the final order appeared to have been passed from both Delhi and Faridabad by the same officer, creating uncertainty regarding the correct appellate forum.
