Case LawWrit Petition No. 4645 of 2024
Neha Piyush Shah Vs Union of India
- Court:
- High Court
- Bench:
- Bombay
- Date:
- March 11, 2026
- Type:
- Writ Petition
- Members:
- G. S. KULKARNI & AARTI SATHE
Subject
Transactions in Vouchers Not Supply of Goods or Services for GST Levy; Commission Alone Taxable
Supply
Summary
The High Court has set aside the demand of Rs. 12,66,19,880/- confirmed against the petitioner for dealing in vouchers, remanding the matter for fresh consideration. The Court held that transactions in vouchers themselves do not constitute a supply o…
Judgement
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. We have heard Mr. Prakash Shah, learned senior counsel for the petitioner, and Mr. Adik, learned counsel for the respondents. 2. This petition challenges the Order-in-Original dated 26 December 2023, whereby the demand against the petitioner has been confirmed in terms of the following directions:- “7.8 Difference in P&L and GST Turnover:…