Neha Piyush Shah Vs Union of India
Date: March 11, 2026
Subject Matter
Transactions in Vouchers Not Supply of Goods or Services for GST Levy; Commission Alone Taxable
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…
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:…