NIKET BIPINBHAI PATEL THROUGH POWER OF ATTORNEY HOLDER BIPINBHAI MADHAVBHAI PATEL v. ASSISTANT COMMISSIONER (A.E.) CGST-CENTRAL EXCISE VADODARA-II COMMISSIONERATE – Gujarat High Court

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

High Court, Gujarat

A.S. Supehia, Justice & Pranav Trivedi, Justice

NIKET BIPINBHAI PATEL THROUGH POWER OF ATTORNEY HOLDER BIPINBHAI MADHAVBHAI PATEL

ASSISTANT COMMISSIONER (A.E.) CGST-CENTRAL EXCISE VADODARA-II COMMISSIONERATE

R/SPECIAL CIVIL APPLICATION NO. 18068 of 2025 dated 10.02.2026

Law : GST

Act Name : Central Goods & Service Tax Act, 2017

Relevant Section : Section 17 & 74

Decision : In favour of assessee

Section 74 SCN – Wrongful ITC availment – Utilisation on GIDC charges violating Section 17(5)(d) blocked credit provision – Petitioner NRI engaged solely in sub-plotting GIDC leasehold rights, paying GST-charged charges to GIDC intrinsically linked to business of transferring sub-plot rights – Output GST on plot sales discharged fully in cash, inadvertent ITC utilisation reversed via DRC-03 – No construction activity undertaken – ITC remained unutilised/blocked in ledger – No fraud, willful misstatement and suppression proved – SCN without jurisdiction as Section 17(5)(d) applies only to construction of immovable property, not sub-plotting, lease transfer activities – Section 74 inapplicable absent requisite mens rea – Held: Writ petition allowed – SCN quashed – ITC to be unblocked within three weeks.

Represented By:

Counsel for the Petitioner: Hardik V Vora

NIKET BIPINBHAI PATEL THROUGH POWER OF ATTORNEY HOLDER BIPINBHAI MADHAVBHAI PATEL v. ASSISTANT COMMISSIONER (A.E.) CGST-CENTRAL EXCISE VADODARA-II COMMISSIONERATE – Gujarat High Court

NIKET BIPINBHAI PATEL THROUGH POWER OF ATTORNEY HOLDER BIPINBHAI MADHAVBHAI PATEL v. ASSISTANT COMMISSIONER (A.E.) CGST-CENTRAL EXCISE VADODARA-II COMMISSIONERATE – Gujarat High Court

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