Manpar Exim Inc vs Additional Director, Dggi And Ors
Judges (2)
Counsel (5)
Case Significance
Manpar Exim Inc vs Additional Director, Dggi And Ors is a Delhi High Court decision dated December 1, 2025 (citation: ik-2179078). Manpar Exim Inc, a readymade garments and leather goods firm whose partner Parag Garg was alleged to be the mastermind of fake ITC operations involving non-existent entities, challenged a GST demand of Rs 9,60,15,714 confirmed by the Order-in-Original. The Court noted that the petitioner had deposited Rs 1.66 crores during investigation and that an appellate remedy under Section 107 of the CGST Act was available with limitation not yet expired. The petition was dismissed with liberty to avail The bench comprised Justices Prathiba M. Singh and Renu Bhatnagar. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: A.K. Seth (counsel for petitioner), Alpana Pandey (counsel for respondent), Chinmaya Seth (counsel for petitioner), Nancy Jain (counsel for respondent), Palak Mathur (counsel for petitioner).
Summary
Manpar Exim Inc, a readymade garments and leather goods firm whose partner Parag Garg was alleged to be the mastermind of fake ITC operations involving non-existent entities, challenged a GST demand of Rs 9,60,15,714 confirmed by the Order-in-Original. The Court noted that the petitioner had deposited Rs 1.66 crores during investigation and that an appellate remedy under Section 107 of the CGST Act was available with limitation not yet expired. The petition was dismissed with liberty to avail the statutory appellate remedy.
What was the outcome of Manpar Exim Inc vs Additional Director, Dggi And Ors?
Manpar Exim Inc, a readymade garments and leather goods firm whose partner Parag Garg was alleged to be the mastermind of fake ITC operations involving non-existent entities, challenged a GST demand o...
Judgment
Read the full judgment on the official India Courts portal.
Read on Indian KanoonSource: Indian Kanoon (ik-2179078)