Fraudulent ITC Unearthed: Delhi HC Slaps imposes ₹5 Lakh Costs Over Misleading Petition 

Shiva Enterprises Vs Principal Commissioner (Delhi High Court)

The Delhi High Court delivered its judgment in a petition filed by Shiva Enterprises seeking cancellation of its Goods and Services Tax (GST) registration effective from 30th June, 2025. The petition, initially appearing routine, revealed significant discrepancies indicating fraudulent availing of Input Tax Credit (ITC) by the petitioner. Shiva Enterprises had obtained GST registration on 7th August, 2024, and filed a request for cancellation on 4th July, 2025. The GST Department issued a notice on 9th July, 2025 seekin

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