Kamal Ideal Infratech Private Limited Vs Union of India & Ors. (Supreme Court of India)
The matter arose from proceedings initiated under the Central Goods and Services Tax Act, 2017 (CGST Act), wherein the petitioner sought to challenge an order dated 07.11.2023 passed under Section 74 of the CGST Act, along with Form ASMT-10 dated 27.01.2023 and the show cause notice in Form GST DRC-01 dated 09.08.2023. The litigation culminated in a judgment of the Punjab and Haryana High Court, followed by dismissal of the Special Leave Petition by the Supreme Court.
Read HC Judgment in this case: GST Writ Petition Dismissed as Delay & Laches Barred Relief: P&H HC
The petitioner, a company engaged in construction and infrastructure development and registered under the CGST Act and the Haryana GST Act, stated that it had availed Input Tax Credit (ITC) in October 2017 and discharged its output tax liability in March and April 2018. Subsequently, Form ASMT-10 dated 27.01.2023 was issued alleging discrepancies in the ITC claimed. This was followed by a show cause notice under Section 74 of the CGST Act. The petitioner claimed that it did not become aware of these electronic communications because its accountant suddenly fell ill, resulting in failure to access notices uploaded on the GST portal. According to the petitioner, it became aware of the proceedings only in 2024 after appointing a full-time accountant, and thereafter filed a writ petition in November 2025 challenging the notices and the order.
