CL International & Anr. Vs Additional Commissioner Central Tax
Date: December 4, 2025
Court: High Court
Bench: Delhi
Type: Writ Petition
Judge(s)/Member(s): PRATHIBA M. SINGH, SHAIL JAIN
Subject Matter
Writ Petition Dismissed for Fraudulent ITC Cases Requiring Factual Analysis
Summary
The High Court dismissed the writ petition challenging an order-in-original and show cause notice related to alleged fraudulent availment of Input Tax Credit (ITC). The Court held that such cases involve complex factual analyses and voluminous eviden…
FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. This hearing has been done through hybrid mode. 2. The present petition has been filled by the Petitioner under Article 226 of the Constitution of India, inter alia, assailing the Order-in-Original dated 31st January, 2025 (hereinafter, ‘impugned order’) passed by the Office of the Commissioner, Central Tax (Delhi West). The Petitioner further…