Marginmart Ifosystems Private Limited v. Assistant Commissioncr Cgst, Delhi North & Anr.
Case brief
What is this about?
Marginmart Ifosystems Private Limited v. Assistant Commissioner CGST Delhi North; Delhi High Court; W.P.(C) 9013/2026; decided 09.07.2026; coram Anil Kshetarpal and Shail Jain, JJ.; GST show cause notice and order under Section 122(1)(ii) CGST Act 2017; invoices without actual supply; inadmissible Input Tax Credit passed to M/s Enriche Retail Private Limited, found non-existent at registered place of business; alternate remedy; appeal under Section 107 CGST Act; writ dismissed from entertainment despite pleas of mechanical order, lack of jurisdiction and violation of natural justice; Article 226 certiorari; all questions left open to Appellate Authority.
What did the court decide?
Writ Petition disposed of with liberty to the Petitioner to avail the statutory remedy of appeal before the competent Appellate Authority in accordance with law; no opinion expressed on merits.