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Petition Dismissed as Pre-SCN Step Irrelevant in Complex Alleged ITC Fraud
Case Law Details
- Case Name
- Manpar Exim Inc Vs Additional Director (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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Manpar Exim Inc Vs Additional Director (Delhi High Court)
The petition challenges an Order-in-Original dated 22 October 2025, through which a demand of ₹9,60,15,714 was confirmed against the petitioner on allegations of availing and passing on fake Input Tax Credit (ITC). The petition also raises objections against the absence of a pre-show cause notice (pre-SCN) consultation under Rule 142(1A) of the GST Rules. The case involves allegations against one Parag Garg, stated to be the mastermind behind incorporation of multiple non-existent entities used for availing or passing...
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