M/S J.K. Enterprises Through Its ... vs Superintendent, Delhi North, Ward-24, ...

ik-109076301 Delhi High Court 12 December 2025 • 21 min read

Judges (2)

Prathiba M. Singh Delivered Shail Jain Coram

Counsel (5)

Deepanshu Saini Counsel Petitioner Gaurav Gupta Counsel Petitioner Malika Kumari Counsel Respondent Monika Rani Counsel Petitioner Shashank Sharma Counsel Respondent

Parties (2)

J.K. Enterprises Petitioner Superintendent, Delhi North, Ward-24, Zone-1, Delhi Respondent

Case Significance

M/S J.K. Enterprises Through Its ... vs Superintendent, Delhi North, Ward-24,... is a Delhi High Court decision dated December 12, 2025 (citation: ik-109076301). The petitioner challenged a show cause notice and order by the CGST Superintendent confirming a demand for alleged availing of fake Input Tax Credit from 16 identified fake firms, totalling Rs. 13,16,16,906. The Court imposed costs of Rs. 1,50,000 on the petitioner for invoking writ jurisdiction while an appellate remedy under Section 107 of the CGST Act was available. The petition was disposed of with permission to file an appeal within a specified period, which would be considered on merits The bench comprised Justices Prathiba M. Singh and Shail Jain. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: Deepanshu Saini (counsel for petitioner), Gaurav Gupta (counsel for petitioner), Malika Kumari (counsel for respondent), Monika Rani (counsel for petitioner), Shashank Sharma (counsel for respondent).

Summary

The petitioner challenged a show cause notice and order by the CGST Superintendent confirming a demand for alleged availing of fake Input Tax Credit from 16 identified fake firms, totalling Rs. 13,16,16,906. The Court imposed costs of Rs. 1,50,000 on the petitioner for invoking writ jurisdiction while an appellate remedy under Section 107 of the CGST Act was available. The petition was disposed of with permission to file an appeal within a specified period, which would be considered on merits and not dismissed on limitation grounds.

What was the outcome of M/S J.K. Enterprises Through Its ... vs Superintendent, Delhi North, Ward-24,...?

The petitioner challenged a show cause notice and order by the CGST Superintendent confirming a demand for alleged availing of fake Input Tax Credit from 16 identified fake firms, totalling Rs. 13,16,...

Judgment

Read the full judgment on the official India Courts portal.

Read on Indian Kanoon

Source: Indian Kanoon (ik-109076301)