Manoj Kumar Akhria Proprietor of M/S Shubham Enterprises v. Union of India and Ors.
Case brief
What is this about?
Writ petition W.P.(C) 13792/2025, High Court of Delhi, disposed 09-09-2025; GST demand Rs. 1,51,53,659/- FY 2020-21; impugned order 18.02.2025 by Sales Tax Officer Class II/AVATO; Section 16(2)(c) CGST Act; ITC from cancelled dealers, return defaulters, tax non-payers (Rs. 7,07,060/-); appellate remedy Section 107 CGST Act; pre-deposit; limitation waiver; appeal deadline 31.10.2025; clubbing/binding with W.P.(C) 6293/2019 Bharti Telemedia Ltd.; bench Prathiba M. Singh and Shail Jain.
What did the court decide?
Petition disposed of with directions: appeal to be filed under Section 107 CGST Act by 31 October 2025 with requisite pre-deposit; timely-filed appeal not to be dismissed for limitation and to be adjudicated on merits; decisions in W.P.(C) 6293/2019 (Bharti Telemedia Ltd.) to bind the cancelled-dealers demand; pending applications disposed of.