RAVI STEEL INDUSTRIES v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
RAVI STEEL INDUSTRIES
v.
UNION OF INDIA & ORS.
WRIT PETITION (L) No. 28245 of 2024 dated 07.10.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 6
Decision : In favour of assessee
Duplication of proceedings – Denial of ITC – Jurisdictional bar – Central Authorities issued show cause notices proposing to deny credit and State Authorities already initiated proceedings, passed adjudication order which is under appeal – Petitioner contended Central Authorities lack jurisdiction to assess or adjudicate demands for same period already covered by State proceedings – Central Authorities contended notices cover larger period and petitioner never disclosed details of State proceedings – Held: Petition disposed – Petitioner to furnish full details and copies of State orders along with details of pending appeals – Central Authorities directed to consider petitioner contentions regarding jurisdictional bar for two years in accordance with law on merits – For balance period, jurisdictional bar not applicable – Central Authorities at liberty to dispose impugned notices for uncovered years on merits in accordance with law.
Represented By:
Counsel for the Petitioner: Vipin Kumar Jain, Mr. Kartik Dedhia, Rishab Jain
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