Delhi HC Dismisses ITC Fraud Petition Against Chirag Gupta

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 di...