2026-VIL-991-DEL
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SGST High Court Cases

GST - Consideration of Replies to Show Cause Notice – Petitioners filed writ petitions seeking quashing of a consolidated Order-in-Original passed against 629 firms and individuals. The Department had found large-scale availment of ineligible input tax credit on basis of fake invoices. Petitioners submitted detailed replies to Show Cause Notice which were not considered by the Adjudicating Authority – Whether the Adjudicating Authority was required to consider replies submitted by Petitioners and render a reasoned order, and whether failure to do so renders the statutory right of appeal nugatory – HELD – The judgment in M/s. ASP Traders v. State of Uttar Pradesh relied upon by Petitioners is clearly distinguishable on facts as it concerned an order passed against an individual assessee and did not deal with a common order passed against more than 600 firms and individuals. Whether the replies submitted by Petitioners were duly considered and the precise role attributable to them in the transactions in question are matters which can appropriately be examined by the Appellate Authority. In a case where detailed and disputed questions of fact are required to be examined and adjudicated, exercise of writ jurisdiction thereby permitting Petitioners to bypass the statutory remedy of appeal would not be appropriate - The Adjudicating Authority has recorded finding that certain persons were the masterminds behind the alleged racket involving creation of 107 fake firms for availing ineligible input tax credit – The Court is not inclined to exercise writ jurisdiction and relegated Petitioners to the statutory remedy of appeal - The writ petitions along with pending applications were disposed of
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