2025 (2) TMI 1095 - HC - GST

Petition Dismissed: Alleged Input Tax Credit Fraud Must Be Addressed Through Competent Authority, Not Article 226. Costs Imposed.

Mehul Mamgain Versus Union Of India & Ors.

The Delhi HC dismissed a writ petition against the Principal Chief Commissioner of CGST & Central Excise and the Principal Commissioner (State Tax - ... Claiming Input Tax Credit without payment - Violation of provision of CGST Act - invocation of court's jurisdiction under Article 226 of the Constitution - HELD THAT:- As is ex facie evident from the record, the petitioner has a private grievance against the third respondent. Even if it were the case of the third respondent having violated the provisions of the Central Goods and Services Tax Act, 2017, the only remedy that was available for the petitioner to pursue was to make a complaint before the competent authority. None of the facts which are alleged would have possibly constituted sufficient ground to invoke the jurisdiction of this Court under Article 226 of the Constitution. Petition dismissed with costs quantified at INR 50,000/-. The Delhi High Court dismissed a writ petition seeking a writ of mandamus against the Principal Chief Commissioner of CGST & Central Excise and the Principal Commissioner (State Tax - GST) for actions against Mr. Chirag Gupta for allegedly claiming Input Tax Credit without payment, citing violation of tax laws. The court held that the petitioner's grievance should have been addressed through a complaint to the competent authority, rather than invoking the court's jurisdiction under Article 226 of the Constitution. The petition was dismissed with costs of INR 50,000 to be deposited with the Delhi State Legal Services Authority.