SHRI MAHESH TRIVEDI v. UNION OF INDIA & ORS. – RAJASTHAN HIGH COURT
High Court, Rajasthan
Arun Monga, Justice & Sunil Beniwal, Justice
SHRI MAHESH TRIVEDI
v.
UNION OF INDIA & ORS.
D.B. CIVIL WRIT PETITION No. 5271/2026 dated 10.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : In favour of assessee
Penalty – Wrongful availment of ITC – Fictitious entities controlled through dummy proprietorships – Post search under section 67 – SCN replied – Separate Section 61 notice dropped – Petitioner contended order invalid sans DIN per Circulars 122/41/2019, 128/47/2019 – Order bears verifiable RFN retrievable on GST portal – Circular 09.06.2025 clarifies RFN suffices for portal-generated communications modifying DIN mandate – Order uploaded on portal and communicated through additional statutory modes – Held: Writ dismissed – Petitioner to appeal excluding writ period for limitation.
Represented By:
Counsel for the Petitioner: Vikas Balia, Sr. Adv. assisted by Prateek Gattani
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