ARRAYCOM(INDIA) LIMITED v. STATE OF GUJARAT & ORS. – Gujarat High Court
High Court, Gujarat
Bhargav D. Karia, Justice & Pranav Trivedi, Justice
ARRAYCOM(INDIA) LIMITED
v.
STATE OF GUJARAT & ORS.
R/SPECIAL CIVIL APPLICATION NO. 11979 of 2025 dated 13.11.2025
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 17, 73, 79 & 107
Rule Number : Rule 145
Rule Name : Central Goods & Services Tax Rules, 2017
Decision : In favour of assessee
Section 17(5) – ITC disallowance – Insurance premium for stock-in-trade/business premises wrongly classified as motor vehicle insurance – Standard fire/special perils policies covering electronic goods manufacturing – Authority confirmed demand ignoring policy documents – Bank account attached – Held: Section 17(5) applies only to motor vehicle insurance – Policies confirmed stock/premises cover – Order/attachment quashed for factual error.
Represented By:
Counsel for the Petitioner: Chaitanya S Joshi
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