M/s SHIVANI ENTERPRISE PROPRIETOR VIBHOR SHIVKUMAR VAID v. UNION OF INDIA & ORS.
GUJRAT HIGH COURT | DECISION
Analytical Video :
Introduction
The petitioner, a scrap trader, challenged:
- the Show Cause Notice (Form GST DRC-01) dated 29.02.2024; and
- the Order-in-Original dated 30.08.2025 (communicated through Form GST DRC-07 dated 11.09.2025),
whereby penalties were imposed under Section 122 of the CGST Act for alleged fraudulent availment of Input Tax Credit (ITC).
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