No Coercive Action If Traders Cooperate in Fake ITC Enquiry | HC

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fake ITC enquiry

Case Details: Harsh Wadhwani vs. Additional Director General Directorate General of GST Intelligence, Raipur - [2025] 180 taxmann.com 91 (Chhattisgarh)

Judiciary and Counsel Details

  • Naresh Kumar Chandravanshi, J.
  • Manoj Paranjpe, Sr. Adv. & Siddharth Dubey, Adv. for the Petitioner.
  • Maneesh Sharma, Amandeep Singh, Pankaj Singh, Advs. & Ms Anuradha Jain, Panel Lawyer for the Respondent.

Facts of the Case

The petitioners, engaged in trading activities and had filed GSTR-3B returns claiming ITC. The GST authorities initiated an enquiry into alleged fake ITC claims linked with two firms, issuing notices and summons for appearance and oral evidence. The petitioners submitted replies and objections and filed a writ petition seeking protection from coercive action and early disposal of their objections. It was contended that protection should be granted during the enquiry. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the petitioners were required to remain present before the investigating officers as and when required. The court directed that no coercive action shall be taken by the GST Authority, provided the petitioners cooperate in the enquiry, with such protection being limited to matters concerning the two firms. It was further directed that objections filed by the petitioners shall be disposed of as early as possible by passing a speaking order in accordance with the law. The writ petition was disposed of with directions in compliance with Sections 69, 70, and 75 of the CGST Act.

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Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied