Bharat International v. Additional Commissioner, Cgst Delhi North & Ors.
Case brief
What is this about?
Bharat International v. Additional Commissioner, CGST Delhi North; Delhi High Court, W.P.(C) 11519/2025, decided 04.08.2025 by Justices Prathiba M. Singh and Shail Jain. Keywords: Input Tax Credit; ITC reversal; wrongful availment of ITC; goods-less invoices; fake/non-existent supplier firms; City Overseas; Delhi Trading; Global Enterprises; Royal International; Yamuna International; M/s M.R. Mould Plastic Industries Bawana; show cause notice; Order-in-Original; personal hearing; principles of natural justice; reply not considered; deposit under protest; relegation to appellate remedy; Section 107 CGST Act 2017; Appellate Authority; limitation; delayed upload of order; pre-deposit; demand of Rs.5,64,082/-; total ITC Rs.12.90 crores (Rs.12,90,11,861/-); deposits of Rs. 10,57,724/- and Rs. 2,43,58,109/-.
What did the court decide?
Petition disposed of with liberty to file an appeal under Section 107 of the Central Goods and Service Act, 2017 by 31st August, 2025; such appeal to be adjudicated on merits and not dismissed on limitation; the contention regarding delay in uploading the order may also be raised in the appeal; CM APPL. 47158/2025 allowed subject to all just exceptions and all pending applications disposed of.