Korfex Industries Private Limited Vs State of Rajasthan (Rajasthan High Court)
Rajasthan High Court held that discretionary remedy claimed by the petitioner not granted as it is a case which involves fraudulent availment of GST Input Tax Credit exceeding Rs. 100 Crore. Accordingly, writ petition dismissed.
Facts- The petitioner purchases remelted lead and claims to sell after purifying the lead to manufactures of batteries. The remelted lead after its purification has a different HSN code. The purchase stated to be from another active registered dealer from the State of Haryana.
A purchase order was issued on 11.07.2025 for 150000.00 Kg of lead. The supplier M/s SS Industries is a regular supplier of remelted lead to the petitioner. On 29.07.2025, a vehicle from M/s Future Translogistics was requisitioned for remelted lead and the same was weighed at Vikas Dharam Kanta and photographs relating to times stamped and GPS Map have been placed. On 30.07.2025, a raid was conducted in terms of Section 67 of the Act of 2017. The search was conducted and an order of seizure under INS-02 was issued, but the concerned vehicle was not seized as per law. After search, the inspecting party left the premises on 31.07.2025 at 06:00 AM after providing panchnama. Thereafter, the truck was requisitioned from the boundary of the factory on 30.07.2025 at 11:20 AM by issuing form GST MOV-02, which provided the reasons mentioning as “The genuineness of the goods in transit (its quantity etc.) and/or tendered documents requires further verification” and “The genuineness of supplier of goods for further verification”. The vehicle was taken from Bhiwadi to Jaipur, which is 250 Kms away and stationed at Jaipur, while the GST Department was stated to be at Bhiwadi too.
