Niket Bipinbhai Patel Vs. Assistant Commissioner (A.E.), CGST & Central Excise
Date: February 9, 2026
Subject Matter
ITC Blockage under Section 17(5)(d) Set Aside for Leasehold Transfer Business
Summary
The High Court allowed the writ petition, quashing the show-cause notice issued under Section 74(1) of the GST Act and directing the unblocking of Input Tax Credit (ITC) amounting to Rs. 98,11,678/-. The Court held that the petitioner's activities of…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Rule returnable forthwith. Mr. Deepak Khanchandani, learned advocate waives service of notice of rule on behalf of the respondent. 2. On 06.02.2026, following order was passed: “ It is noticed by us that the respondent has issued show cause notice under Section 74(1) of the Goods and Services Tax Act, 2017 (For Short “GST Act”) dated 2…