Manikjeet Singh Kals vs Union Of India & Ors

Case Significance

Manikjeet Singh Kals vs Union Of India & Ors is a Delhi High Court decision dated December 12, 2025 (citation: ik-77930087). The petitioner, proprietor of M/s Bharat Facilities, challenged a CGST order raising demands for fraudulent availment of Input Tax Credit (ITC) linked to a racket of fake firms run by one Gagan Kumar issuing fake invoices without actual supply of goods. The court found the petitioner's objections untenable and noted that all contentions could be raised before the appellate authority. The petition was disposed of relegating the petitioner to the appellate remedy, with the appeal to be filed by The bench comprised Justices Prathiba M. Singh and Shail Jain. The judgment was delivered by Justice Prathiba M. Singh. Counsel appearing: Monika Benjamin (counsel for respondent), Nancy Jain (counsel for respondent), Sumit K. Batra (counsel for respondent), Varun Mishra (counsel for respondent), Vineet Chadha (counsel for petitioner).