Devender Singh Vs Additional Commissioner (Delhi High Court)
Date: November 5, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Subject Matter
Taxable person will be creator of fake firms which is involved in fraudulent availment of GST ITC
Summary
Delhi High Court held that in the case of fake, nonexistent and fraudulent firms, who do not have any real persons as partners or proprietors or even any incorporation, the ‘taxable person’ would be the person who has got such firms created and used…