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Writ Petition Not Maintainable When Appeal Remedy Exists Under GST: Delhi HC
Case Law Details
- Case Name
- Sheetal And Sons Vs Union of India & Anr. (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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Sheetal And Sons Vs Union of India & Anr. (Delhi High Court)
The Delhi High Court in Sheetal and Sons v. Union of India & Anr. (2025) addressed writ petitions challenging an Order-in-Original (OIO) issued under Sections 74 and 122 of the Central Goods and Services Tax Act, 2017 (CGST Act) concerning alleged fraudulent availment of Input Tax Credit (ITC) by trading firms. The petitions were filed by M/s Sheetal & Sons and M/s Vikas Traders, both managed by Mr. Sunny Jagga, against the imposition of tax demands and penalties pursuant to a Show Cause Notice (SCN) dated 24 May 2022.
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