M/s J M JAIN PROP SH JEETMAL CHORARIA v. UNION OF INDIA THROUGH ITS SECRETARY & ORS.

📅 June 4, 2026 👤 Team Batuk Consultancy 📂 Laws, GST Case Laws

High Court, Delhi

Prathiba M. Singh, Justice & Shail Jain, Justice

M/s J M JAIN PROP SH JEETMAL CHORARIA

UNION OF INDIA THROUGH ITS SECRETARY & ORS.

W.P.(C) 16754/2025 & CM APPL. 68768/2025 dated 18.11.2025

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 73 & 75

Decision : In favour of assessee

Challenge to Constitutional validity of Section 75(2) – Demands based on Income Tax search – IT Department conducted search and secret server named JSK containing unaccounted transactions seized – Petitioner maintaining parallel books of accounts – IT Department shared investigation findings, RUDs, special audit reports and statements with GST Department – GST Department issued SCN proposing GST demand and penalties exceeding Rs. 100 crores – Petitioner challenged SCN contending evidence collected under IT Act inadmissible for GST proceedings – Presumption under Section 292C IT Act not applicable to GST proceedings – SCN vague and based solely on IT findings without independent examination – Some judgments cited in SCN allegedly AI-generated and non-existent – GST authorities independently analysed IT material, RUDs supplied detailed allegations computations – Held: Writ petition disposed – – SCN premature – Petitioner directed to reply to SCN and participate in proceedings – Personal hearing to be granted – All objections including admissibility of evidence available to petitioner

Represented By:

Counsel for the Petitioner: J.K. Mittal, Vandana Mittal, Mukesh Choudhary, Lalitendra & Mohit, Advs.

M/s J M JAIN PROP SH JEETMAL CHORARIA v. UNION OF INDIA THROUGH ITS SECRETARY & ORS.

M/s J M JAIN PROP SH JEETMAL CHORARIA v. UNION OF INDIA THROUGH ITS SECRETARY & ORS.

🔒 Premium Content

Quick Link

Get In Touch