GST Update

Desk of CA. Praveen Sharma – 961 Series (CAPS)

Gauhati High Court in the case of Mahesh Kumar Agarwala

The petitioner challenged a GST order dated 30.09.2025 wherein a demand of ?7.59 crore along with interest and penalty was raised on account of alleged wrongful availment of input tax credit.

The petitioner contended that fraud-related provisions were wrongly invoked by the department and sought permission from the Court to file an appeal without complying with the mandatory pre-deposit requirement.

The Court examined the order passed by the department and noted that it contained detailed findings, including allegations relating to fake invoices and non-availability of e-way bill records.

It was held that the requirement of mandatory pre-deposit for filing an appeal is statutory in nature and cannot be waived in the absence of exceptional circumstances.

Accordingly, the writ petition was dismissed. However, the Court clarified that the petitioner is at liberty to file an appeal in accordance with law, which shall be considered on merits.

Link:  CA. Praveen Sharma on Linkedin

Regards
CAPS