DDS JEWELS PRIVATE LIMITED v. STATE OF MAHARASHTRA & ORS. – BOMBAY HIGH COURT
High Court, Bombay
M.S. Sonak, Justice & Advait M. Sethna, Justice
DDS JEWELS PRIVATE LIMITED
v.
STATE OF MAHARASHTRA & ORS.
WRIT PETITION No.11646 of 2025 dated 18.09.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 74
Rule Number : Rule 86A
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Restriction of ITC under Rule 86-A – Fraudulent ITC – Violation of principles of natural justice – Notices issued proposing to exercise powers under Rule 86-A requiring reply by specified date – Petitioner filed reply within stipulated time – Impugned orders passed without waiting for time limit to expire and without considering reply filed within deadline – Orders passed day prior to receipt of reply – Held: Petition allowed – Orders quashed – Electronic credit ledger to be deblocked and negative credit reversed – Petitioner undertook not to utilize credit until show-cause notices disposed – Department to dispose notices after considering reply and granting personal hearing within prescribed time – If notices not disposed within time limit petitioner free to utilize credit.
Represented By:
Counsel for the Petitioner: Brijesh Pathak with Dulraj Jain with Vaishnavi with Aditi
Continue Reading...
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
This is only a preview of the article. The complete article contains detailed analysis, examples, notifications, circulars, case laws, interpretations and practical guidance available to premium members.
🔒 Premium Content
Subscribe to access complete articles, notifications, circulars, case laws, downloads, videos and premium resources.
Become Premium Member