GST Fraud Case Sent Back for Appeal, Delhi HC Declines Writ Intervention

MS RS Trading Co Vs Principal Commissioner of CGST & Ors. (Delhi High Court) The Delhi High Court heard a writ petition filed under Article 226 of the Constitution challenging the Order-in-Original dated 18th June 2025 and the Show Cause Notice dated 31st March 2023 issued by the Additional Commissioner, CGST, North Delhi. The petitioner sought relief against the tax demand and penalties imposed under the Central Goods and Services Tax Act, 2017 (“the Act”). As per the Order-in-Original, a demand of ₹6,27,82,280 in Input Tax Credit (ITC) was confirmed against the petitioner under Sec...