R.U. Overseas Through ITS Proprietor Sh. Ujala Goel Vs Directorate General of Goods And Services Tax Intelligence DGGI And Ors. (Delhi High Court)
The Delhi High Court, in the case of R.U. Overseas Through ITS Proprietor Sh. Ujala Goel Vs Directorate General of Goods And Services Tax Intelligence (DGGI) And Ors., addressed the challenge posed by a taxpayer facing multiple, potentially overlapping GST demands arising from different jurisdictional authorities (DGST, CGST East, and CGST North) related to fictitious Input Tax Credit (ITC) claims. The petitioner, R.U. Overseas, sought relief against three separate Orders-in-Original (OIOs) dated August 24, 2024, January 24, 2025, and February 1, 2025, all stemming from investigations into fraudulent ITC networks.
The core issue revolved around the overlap of demands concerning fictitious suppliers. The first order (OIO No. 1, DGST) raised a demand of against the petitioner for various reasons, including excess ITC claims from cancelled dealers. The petitioner had already filed an appeal against this order.
The second order (OIO No. 2, CGST East) arose from a large-scale investigation involving M/s Anannya Exim and other firms, including M/s Ganpati Enterprises, M/s Reema Polychem Pvt. Ltd., and M/s Fortune Graphics Limited. These firms were alleged to have passed on fictitious ITC totaling crores. OIO No. 2 raised a demand of against the petitioner for ITC received from these entities, including qua M/s Ganpati Enterprises.
