Case Law Details
Case Name : Mukesh Kumar Garg Vs Union Of India & Ors. (Delhi High Court)
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Courts :
All High Courts Delhi High Court
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Mukesh Kumar Garg Vs Union Of India & Ors. (Delhi High Court)
Delhi High Court didn’t entertain the writ petition in the matter of fraudulent availment of Input Tax Credit without actual supply of goods or services since appellate remedy under section 107 of the CGST Act available.
Facts- The case of the Department is that two individuals namely Mr. Anuj Garg and his father Mr. Mukesh Kumar Garg i.e. the Petitioner had incorporated or established 28 firms. Thereafter, in collusion with various other traders the Petitioner had availed of fake Input Tax Credit without any supply of goods o...
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Author Bio
The said order discussed by you has been stayed by Hon’ble Supreme Court of India vide order dated 04.08.2025 in SLP (C) 18178 of 2025 titled as ‘Mukesh Kumar Garg Vs. Union of India.