Purshottam Ray Vs Principal Commissioner of CGST & Ors (Delhi High Court)
Delhi HC Remands Rs 550 Cr Bogus Invoice GST Case to Appellate Authority; Directs New Protocol for Filing Writs; Delhi High Court Directs Belated Appeal in Rs 550 Crore GST Demand Case; Mandates New Filing System for Judicial Consistency
The Delhi High Court, in a recent decision concerning the challenge to a colossal Goods and Services Tax (GST) demand, rejected a writ petition but granted the petitioner a final opportunity to avail the statutory remedy of appeal. The case, Purshottam Ray Vs Principal Commissioner of CGST & Ors, stemmed from a large-scale investigation into alleged GST evasion involving numerous entities and the issuance of bogus invoices. The court’s order not only addressed the procedural issues raised by the petitioner but also introduced a crucial administrative direction to its own Registry, aiming to prevent conflicting judgments in cases arising from a single, common impugned order.
Background and Department’s Allegations
The matter before the High Court was a challenge to the Order-in-Original dated January 31, 2025, passed by the Joint Commissioner, Adjudication CGST, Delhi North. This singular order raised a staggering demand of over Rs. 550 crores against 286 entities, including the petitioner’s firm, M/s. PR Traders.
