PYRAMID INFRATECH CO. v. THE UNION OF INDIA – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
PYRAMID INFRATECH CO.
v.
THE UNION OF INDIA
WRIT PETITION No.11086 of 2025 dated 23.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 50, 74 & 122
Rule Number : Rule 117, 121 & 171
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Denial of transitional credit – Petitioner filed TRAN-1 to carry forward pre GST credit – Revenue issued show cause alleging delayed ST 3 filing and lack of proof of service tax paid to lessor deposited in government treasury – Non consideration of documentary evidence produced by petitioner – Petitioner pleaded orders passed without application of mind and sought remand for fresh consideration – Held: Writ petition disposed – Orders quashed – Proceedings remitted for de novo adjudication after granting personal hearing and opportunity to place documents – Reasoned speaking order be passed within stipulated time.
Represented By:
Counsel for the Petitioner: Bharat Raichandani a/w. Bhagrati Sahu, i/b. UBR Legal Advocates
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