2026 (4) TMI 592

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.... No. 7374 Of 2025. - -<br>GST<br>G. S. KULKARNI AND AARTI SATHE, JJ. Writ Petition No. 7404 Of 2021, Writ Petition No. 1502 Of 2022, Writ Petition No. 34 Of 2023, Writ Petition No. 7099 Of 2021, Writ Petition No. 7102 Of 2021, Writ Petition St No. 93763 Of 2020, Writ Petition St No. 94011 Of 2020, Writ Petition No. 39 Of 2023, Writ Petition No. 36 Of 2023, Writ Petition No. 40 Of 2023, Writ Petition No. 38 Of 2023, Interim Application No. 4 Of 2021 In Writ Petition No. 11434 Of 2017, Writ Petition No. 8129 Of 2024, Writ Petition No. 7374 Of 2025, Writ Petition No. 1501 Of 2022, Writ Petition No. 15116 Of 2023, Writ Petition No. 12071 Of 2022, Writ Petition No. 8948 Of 2021, Writ Petition No. 11434 Of 2017, Interim Application No. 4 Of 20....

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....Jameel Ahmad Gulam Rasool, Ali Enterprises, Minara Fabtex, Ms T.R. Tex, Ms. Apple Fabrics, Ms. AVS Tex Thr.PRO Walel Ahmad Shaikh Mohammad Saleem, Ms. AVS Tex Thr. PRO Walel Ahmad Shaikh Mohammad Saleem Versus The State Of Maharashtra Through Prin. Secretary, Ministry Of Finance And Ors., Goods and Services Tax Council and Ors., Union of India And Ors. For the Petitioner: Mr. Abhishek Rastogi a/w Ms. Pooja M. Rastogi a/w Ms. Meenal Songire a/w Ms.Aarya More in all the Petitions. For the Respondent: Mr. Subir Kumar (through VC) a/w. Mr. Satyaprakash Sharma and Mr. Ankush Rai nos. 1, 2 and 3 in (OS) WP/1744/2024. For the Respondent: Mr. Vijay H. Kantharia a/w. Ms. Sangeeta Yadav nos. 1, 3 and 4 in WP/11423/2024. For the Respondent....

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.... disposed of by this common order. 2. The challenge in these petitions is to the show cause notices/intimation notices issued to the petitioners proposing action, particularly regarding the blocking of Input Tax Credit (ITC) available to them. The reasons cited by the department vary, including allegations that the suppliers of the petitioners were unregistered entities and that the petitioners availed fraudulent ITC on the strength of bogus invoices without actual movement of goods or services. 3. The petitioners have raised several contentions challenging such action by the department, including a challenge to the vires of Section 16(2)(c) of the CGST Act. According to the petitioners, the said provision imposes an undue burden on t....

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.... exercise of its jurisdiction under Article 226 of the Constitution of India, may examine the challenge to the validity of legislative provisions. In the present petitions, in our opinion, it would be premature to entertain such challenge at this stage of the proceedings that is before a decision on the show cause notice. We are thus of the view that, the show cause notices, were issued, the petitioners shall be permitted to file their replies, if not already filed within a period of two weeks from today. The show cause notices shall thereafter be adjudicated in accordance with law, after considering all contentions raised by the petitioners. It is clarified that such contentions may relate both to factual aspects and to legal issues that t....