The Delhi High Court has declined to interfere with a GST demand raised against a sole proprietor accused of fraudulently availing inadmissible Input Tax Credit (ITC) worth ₹50.33 crore.
A division bench of Justices Prathiba M. Singh and Renu Bhatnagar noted that the petitioner neither appeared for the personal hearing nor filed any reply to the notices issued. The trader contended that he was not a frequent visitor to the GST portal, and thus could not respond.
Rejecting this argument, the court observed:
“It is a matter of practice of the GST Department that the notices for personal hearing and replies are uploaded on the GST Portal. The Petitioner was well aware of the investigation… such callous conduct… cannot be condoned.”
According to the investigation, the petitioner allegedly operated in collusion with two others engaged in issuing invoices without actual supply of goods. The court noted that some noticees in the matter had attended the hearing, but the petitioner failed to participate at all.
Dismissing the plea, the bench imposed a cost of ₹50,000 to be deposited with the Delhi High Court Bar Association within two weeks.
Delhi HC – Ganpati Polymers Through It Proprietor Prop. Ankur Jain v. Commissioner Of Central Goods And Service Tax And Another [W.P.(C) 11906/2025]
