Sunny Jagga v. Union of India & Anr.
Case brief
What is this about?
Keywords: fraudulent ITC availment; fake invoices without supply of goods; CGST Act Sections 74 and 122 (demand/penalty SCN); Section 107 appeal with pre-deposit; Order-in-Original challenge; maintainability of writ petition under Article 226; alternative remedy not an absolute bar; exceptional circumstances; denial of natural justice / personal hearing notices; ex-parte adjudication of non-responsive noticees; DGGI investigation; Assistant Commissioner of State Tax v. M/s Commercial Steel Limited relied on; relegation to appellate remedy; direction not to dismiss appeal on limitation; dry fruits import/trading firms Delhi (M/s Sheetal and Sons, M/s Vikas Traders, Sunny Jagga); writ petitions disposed of, contentions left open.
What did the court decide?
Writ petitions disposed of; Petitioners relegated to the appellate remedy — to approach the Appellate Authority under Section 107, CGST Act with the requisite pre-deposit by 15 July 2025; Appellate Authority to adjudicate the appeal on merits and not dismiss it on limitation; pending applications disposed of; contentions of all parties left open.