FLORIDA SOLVENT PRIVATE LIMITED v. THE SUPERIENTENDENT, CGST AND CENTRAL EXCISE & ORS. – Bombay High Court
High Court, Bombay
G.S. Kulkarni, Justice & Aarti Sathe, Justice
FLORIDA SOLVENT PRIVATE LIMITED
v.
THE SUPERIENTENDENT, CGST AND CENTRAL EXCISE & ORS.
WRIT PETITION No. 655 of 2026 dated 01.04.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Decision : Matter remanded back
Cancellation of registration – Availment of fraudulent ITC – Suppliers registrations later cancelled as fake ITC generators – Petitioner submitted invoices, e-way bills, bank and ledger statements proving bona fide transactions – Order rejected documents solely based on suppliers’ cancelled status without independent examination of petitioner transaction trail – No cogent finding on whether ITC validly availed in normal course of business – Held: Writ petition disposed – Order set aside – Matter remanded for fresh adjudication – Authorities to examine documents, record specific findings on fraud trail, and pass reasoned order within two weeks after hearing – Liberty to continue investigation.
Represented By:
Counsel for the Petitioner: P. B. Shah i/b. Kayval Shah
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