AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

📅 June 6, 2026 👤 Team Batuk Consultancy 📂 GST, GST Case Laws

High Court, Bombay

M. S. Sonak, Justice & Jitendra Jain, Justice

AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX

UNION OF INDIA & ORS.

WRIT PETITION No. 17770 of 2024 dated 24.06.2025

Law : GST

Act Name : Central Goods & Services Tax Act, 2017

Relevant Section : Section 16, 29 & 155

Rule Number : Rule 21

Rule Name : Central Goods & Services Tax Rules, 2017

Decision : In favour of revenue

Cancellation of registration – Fake ITC – Non conduct of business from registered address – Major suppliers found non-existent and ITC availed without genuine transactions – Petitioner submits registration cancelled under Section 29(2) (e) of CGST Act, 2017 which is not attracted as same not obtained by means of fraud, willful misstatement or suppression of facts – Both authorities relied on Section 29(2)(a) read with Rule 21(b) &21(e) of CGST Rules, 2017 due to non-genuine ITC claims and business not conducted from registered premises – Appellate authority dismissed appeal as petitioner could not produce any documentary evidence in support of submission – Appellate authority relied on State of Karnataka v. Ecom Gill Coffee Trading Pvt. Ltd(2023) and Section 155 holding burden of proving ITC eligibility lies on claimant – Held: Petition dismissed – No interference by Court since no documentary evidence furnished before authorities in support of claim that transactions of purchase and sale are genuine – No perversity brought to notice in impugned order.

Represented By:

Counsel for the Petitioner: Pradeep Purohit, i/b PD Jain & Co

AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

AFZAL HUSAIN ALTAF HUSAIN SAIYED PROP. OF M/s DEVINE IMPEX v. UNION OF INDIA & ORS. – BOMBAY HIGH COURT

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