Absence of DIN Does Not Invalidate GST Order If RFN Is Verifiable: Rajasthan HC

Mahesh Trivedi Vs Union of India (Rajasthan High Court) The Rajasthan High Court considered a writ petition challenging an order dated 09.12.2025 passed by the Joint Commissioner, Central Goods and Services Tax, Udaipur. Through the impugned order, penalty proceedings were initiated against the petitioner on allegations of wrongful availment of Input Tax Credit (ITC) amounting to Rs. 32,29,10,192/- without actual receipt of goods or services, and fraudulent passing of ITC worth Rs. 30,97,96,899/- through 32 fictitious entities allegedly created and operated by the petitioner. The case originat...