The Delhi High Court has directed the Goods and Service Tax Department (GST) to provide relied upon documents (RUDs) in Rs. 172 Crore Input Tax Credit (ITC) fraud case involving goods-less invoices.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has directed that the Department shall make available to the Petitioner all the Relied Upon documents (RUDs) within two weeks on the email address.
The Petitioner/assessee, SS Enterprises assailed the Order passed by the Additional Commissioner of Central Tax, CGST Delhi West Commissionerate. The order imposed a penalty to the tune of Rs. 36,05,299 upon the Petitioner.
A perusal of the order would show that the Petitioner is alleged to have received the goods-less invoices from two firms, namely M/s. Shivaay Trading and Satyam Associates, which are firms stated to be belonging to Ms. Aaarti Kapoor. The total availment of Input Tax Credit (ITC) is alleged to be to the tune of Rs. 172 Crores through fake and fraudulent firms and goods-less invoices.
The Petitioner submitted that the hearing notice was not received by the Petitioner. three personal hearings have not been given to the Petitioner. In fact, a perusal of Section 75(5) of the Central Goods and Service Tax Act, 2017 (CGST Act) would show that the provision merely contemplates that the maximum adjournments shall be given for three times but does not in effect mean that three hearings have to be given.
The department contended that the personal hearing notice having been received by the Petitioner and the Petitioner having not availed of the hearing, cannot now be permitted to raise a grievance in respect thereof, against the Department.
The department contended that the order is an appealable order. Accordingly, let the Petitioner file an appeal in respect of impugned order under Section 107 of the CGST Act to the Appellate Authority.
The court directed the petitioner to file an appeal and permitted them to file any documents that they wished to place on record.
Case Details
Case Title: SS Enterprises Versus Office Of The Commissioner Central Tax Delhi West
Case No.: W.P.(C) 5684/2025
Date: 01/05/2025
Counsel For Petitioner: Shivani Sethi
Counsel For Respondent: Aakarsh Srivastava, Senior Standing Counsel
