CL International & Anr. Vs Additional Commissioner (Supreme Court of India)
The matter arose from a writ petition filed under Article 226 of the Constitution challenging the Order-in-Original dated 31 January 2025 passed by the Commissioner, Central Tax (Delhi West), as well as a Show Cause Notice dated 2 August 2024. The proceedings were based on intelligence gathered by the Directorate General of Goods and Services Tax Intelligence (DGGI) concerning alleged fraudulent availment of Input Tax Credit (ITC) through bogus transactions and fake invoicing without actual supply of goods.
Read HC Judgment in this case: Delhi High Court Declines Writ in Fake ITC Case Due to Availability of Statutory Appeal
The impugned order alleged that various connected entities, including C.L. Products India Private Limited and others, were non-existent, non-functional, and bogus firms. Scrutiny of registration details and returns led the Department to conclude that the ITC claimed was inadmissible. It was also noted that searches had been conducted during the investigation.
Before the High Court, the petitioner contended that Relied Upon Documents (RUDs) were not provided and non-RUDs were not returned. Although a reply to the Show Cause Notice had been filed and reproduced in the impugned order, it was argued that the Adjudicating Authority had not considered the submissions.
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