NEHA PIYUSH SHAH v. UNION OF INDIA & ANR. – BOMBAY HIGH COURT
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
NEHA PIYUSH SHAH
v.
UNION OF INDIA & ANR.
WRIT PETITION No. 4645 of 2024 dated 12.03.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 7, 12, 73 & 168
Decision : In favour of assessee
Demand – Difference in P&L and GST Turnover – Petitioner dealing in vouchers as distributor – Order-in-Original confirmed demand under Section 73 treating voucher transactions as supply of goods under Section 7 – Petitioner contended vouchers neither goods nor services per definition under Section 2(118) and akin to money under Section 2(75) – Relied on Karnataka High Court decision holding voucher issuance not taxable supply and Circular clarifying transactions in vouchers not supply; only commission liable to GST – Held: Demand quashed and remanded – Authorities to re-examine afresh considering circular and law – Petitioner to file additional reply within 10 days.
Represented By:
Counsel for the Petitioner: Prakash Shah, Senior Advocate, with Saurabh Godbole i/b. Sahil Mahajan
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