Writ Petition Not Maintainable in GST ITC Fraud Case: Delhi HC

Rajesh Metals Vs Office of The Commissioner CGST (Delhi High Court)

The Delhi High Court heard a petition filed by Rajesh Metals challenging a show cause notice (SCN) dated 11 July 2024 and a subsequent order dated 3 February 2025 passed by the CGST Department. The SCN alleged fraudulent availment of input tax credit (ITC) through transactions with M/s Sun Corporation, claiming that the invoices were goods-less and the firms involved were non-existent.

Rajesh Metals submitted a detailed reply to the SCN on 16 December 2024, asserting that it had legitimately receive

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