Dk Enterprises Vs Union of India (Delhi High Court)
Delhi High Court directs filing of an appeal in the matter of fraudulent availment of Input Tax Credit to appellate authority as alternate appellate remedy available. Accordingly, writ petition dismissed with specific direction.
Facts-
The present petition has been filed by the Petitioner under Article 226 of the Constitution of India, seeking quashing of the impugned order dated 04th February, 2025.
The present case is one wherein there are allegations, inter alia, of fraudulent availment of Input Tax Credit. It is contested that the Petitioner was issued a Show cause notice dated 24th May, 2022 through e-mail, and thereafter, the Petitioner approached the GST Department for filing a reply to the said SCN. However, he was asked to upload the said reply on the GST portal, despite the fact that the SCN itself was not uploaded on the GST portal. The impugned order has thus been passed without a reply to the SCN on behalf of the Petitioner, and without any personal hearing.
Conclusion-
Held that the impugned order was available to the Petitioner, way back on 4th February, 2025, through the GST portal. The Petitioner has, however, sought to challenge the same by filing the present writ petition, sometime in July 2025, i.e., after expiry of the limitation period for filing the appeal. Under these circumstances, the Petition itself could have been dismissed. However, considering that the Petitioner and similarly placed parties, who had challenged the impugned order, have already been relegated to the appellate remedy, this Court, in exercise of the writ jurisdiction, permits the Petitioner to file its appeal against the impugned order by 15th November, 2025 along with requisite pre-deposit in accordance with law.
