Ramesh Kumar Wadhera Vs Deputy Director INT Directorate General of GST Intelligence And Ors (Delhi High Court)
Petition under Article 226 not entertained as serious allegation of fraudulent availment of benefit under GST involved
Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and petitioner has presented twisted facts.
Facts- The present petition has been filed under Articles 226 and 227 of the Constitution of India read with Section 151 CPC, inter alia, challenging the impugned Order-in-Original dated 4th February, 2025 passed by the Office of the Commissioner, Central Tax (Delhi West), which was passed pursuant to the Show Cause Notice dated 2nd August, 2024 issued by the Directorate General of GST Intelligence.
The ground on which the challenge has been raised in the present petition, is that the notices of hearing were not served upon the Petitioner and the impugned Order-in-Original has been passed without hearing the Petitioner.
Conclusion- The nature of the allegations against the Petitioner are extremely serious. There are several co-noticees who have also been involved in illegal and fraudulent transactions. Any relief being granted to the Petitioner in exercise of writ jurisdiction, would in effect, give a premium to such firms who are involved in fraudulent availment of benefits under the GST Act.
