Mehul Mamgain Vs Union of India & Ors. (Delhi High Court)
Delhi High Court dismissed a writ petition filed by Mehul Mamgain seeking action against Chirag Gupta for allegedly claiming Input Tax Credit (ITC) of ₹40.22 lakh without making any payments. The petitioner sought a writ of mandamus directing the Principal Chief Commissioner of CGST & Central Excise and the Principal Commissioner (State Tax – GST) to investigate and audit the third respondent under Sections 16, 36, 65, and 66 of the CGST Act and Rules. However, the court observed that the case primarily involved a private dispute and did not warrant its intervention under Article 226 of the Constitution.
The court ruled that Mamgain should have approached the competent authorities with his grievance rather than filing a writ petition. It held that none of the alleged violations provided sufficient grounds for invoking the writ jurisdiction. Consequently, the petition was dismissed, and the court imposed a cost of ₹50,000, payable to the Delhi State Legal Services Authority. This judgment reinforces the principle that private disputes related to GST compliance should be addressed through designated tax authorities rather than through constitutional writs.
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT
