Case Law Details
Case Name : Natwar Kumar Jalan Vs Union of India And 2 Ors (Gauhati High Court)
Related Assessment Year :
Courts :
All High Courts Guwahati High Court
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Natwar Kumar Jalan Vs Union of India And 2 Ors (Gauhati High Court)
The case “Natwar Kumar Jalan vs. Union of India and 2 Ors” revolves around a writ petition filed in the Gauhati High Court challenging the proceedings initiated against the petitioner under Section 132(1)(c) of the CGST Act, 2017, for allegedly evading GST by falsely claiming an Input Tax Credit (ITC) worth ₹10.29 crore. The petitioner was arrested and detained despite cooperating with the investigation, as claimed by the defense. The petitioner’s counsel cited precedents from the Bombay High Court
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