NIRAJ RAM KUMAR TIWARI (PROPRIETOR) M/S MAA LOGISTICS TRANSPORT COMPANY v. UNION OF INDIA & ORS. – Gujarat High Court
High Court, Gujarat
A.S. Supehia, Justice & Pranav Trivedi, Justice
NIRAJ RAM KUMAR TIWARI (PROPRIETOR) M/S MAA LOGISTICS TRANSPORT COMPANY
v.
UNION OF INDIA & ORS.
R/SPECIAL CIVIL APPLICATION No. 1825 of 2026 dated 12.02.2026
Law : GST
Act Name : Central Goods & Service Tax Act, 2017
Relevant Section : Section 59, 74 & 107
Decision : In favour of revenue
Demand – Penalty & interest – Petitioner denied ownership of related transport firm and connection to fake invoice/E-way bill generation allegedly by third party; claimed non-supply of RUDs and improper investigation – Statements of petitioner, employees and associates confirmed petitioner ownership and control of firms used for clandestine goods transportation – Firms failed to self-assess ITC eligibility and suppressed facts revealed only during search – Remedy of appeal available – Held: Writ petition not entertained – Petition rejected.
Represented By:
Counsel for the Petitioner: Harjotsingh J Kassowal
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