Shree Hanumant Steel Traders Vs Assistant Commissioner (Chhattisgarh High Court)
Summary: The High Court of Chhattisgarh at Bilaspur considered a batch of three writ petitions filed by Shree Hanumant Steel Traders and Shri Kamal Kishor Agrawal, challenging respective notices issued by the respondent under Section 74(9) of the GST Act, 2017 dated 16.10.2025. The first matter in source order was WPT No. 11 of 2026; the connected matters were WPT Nos. 15 and 12 of 2026.
The petitioners contended that the issue was no longer res integra in view of the Supreme Court’s decision in Tata Steel Ltd. Versus Union of India. Their case was that the foundational facts leading to an inference of fraud, wilful misrepresentation or suppression had to be evident from the notice itself. According to the petitioners, the impugned notices did not contain those foundational facts and therefore deserved to be quashed.
The State opposed the petitions. It submitted that the notices described the amounts as input tax credit availed by issuing fake invoices without actual supply of goods. The State further contended that the authority had appropriately depicted the foundational facts and that the petitioners had an efficacious alternative remedy of appeal under Section 107 of the GST Act.
