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 originated from an inquiry conducted by CGST officials against M/s Shree Vallabh Industries, which was allegedly found to be a dummy concern controlled by the petitioner. Thereafter, search and seizure proceedings under Section 67 of the CGST/RGST Act were conducted at the petitioner’s residence and at the business premises of another proprietary concern, M/s Rajlaxmi Exim.
Subsequently, a Show Cause Notice dated 30.06.2025 was issued to the petitioner, to which a reply was filed on 16.08.2025. Separately, proceedings under Section 61 of the CGST/RGST Act were initiated through a notice dated 27.06.2025. However, after considering the petitioner’s response, those proceedings were dropped by order dated 29.09.2025.
Later, the impugned penalty order dated 09.12.2025 was passed, leading to the filing of the present writ petition seeking its quashing.
