GST Update

Desk of CA. Praveen Sharma – 1110  Series (CAPS) 

Delhi High Court IN THE CASE OF M/s Nidhi Sales Corporation & connected matters v. Additional Commissioner, Adjudication, CGST Delhi West

Citation: TS-829-HC(DEL)-2026-GST

 Businesses involved: M/s Nidhi Sales Corporation and M/s Ansh Steel Crafts LLP, along with their proprietor/partner, filed four connected writ petitions.

Common adjudication: They challenged an order dated 26 December 2025, covering 629 noticees.

Departmental finding: The adjudicating authority alleged invoices without actual supplies, facilitating ITC of ?2,31,36,877.

Factual examination required: The challenge involved evaluating evidence, including partner Suresh Kumar Mittal’s statement. 

Statutory appeal directed: Following Rohit Garg, the Court directed the petitioners to pursue the appellate remedy.

Limitation relief: Petitioners may seek exclusion of time spent pursuing the writ petitions; the appellate authority must consider that request according to law.

Pre-deposit contention: Petitioners argued that proceedings began before 1 October 2025 and involved only penalties, without tax liability.

 Gaurav Jain benefit: The appellate authority must consider their pre-deposit claim under Gaurav Jain, if applicable, and the governing law.

Outcome: Writ petitions were disposed of with these directions. The demand was not quashed; all merits and factual/legal objections remain open in appeal.

LINK:CA. Praveen Sharma on Linkedin

Best Regards,

CA Praveen Sharma

Mob. No. +91-98715 30610