Marginmart Ifosystems Private Limited Vs Assistant Commissioncr CGST (Delhi High Court)
Summary: The Delhi High Court considered W.P.(C) 9013/2026 filed by MarginMart IFOSYSTEMS Private Limited, along with CM APPL. 42192/2026 and CM APPL. 42193/2026, challenging a Show Cause Notice dated 27.09.2025 and the consequential order dated 24.03.2026 passed pursuant thereto.
The impugned order recorded that proceedings under Section 122(1)(ii) of the Central Goods and Services Tax Act, 2017 were initiated against the Petitioner on the allegation that invoices had been issued without actual supply of goods and inadmissible Input Tax Credit had been passed on to M/s Enriche Retail Private Limited. The order further recorded that, during the investigation, M/s Enriche Retail Private Limited was found to be non-existent at its registered place of business, following which the proceedings culminated in the impugned order. The judgment therefore concerned a challenge to GST proceedings arising from allegations of invoices issued without actual supply and passing on of inadmissible ITC.
The Petitioner contended that the Show Cause Notice and consequential order had been issued and passed mechanically and in a predetermined manner, without independent examination qua the Petitioner. It was further submitted that the proceedings were without jurisdiction and violative of the principles of natural justice. On these grounds, the Petitioner urged the High Court to exercise its extraordinary writ jurisdiction under Article 226 of the Constitution of India.
