The Honb. Rajasthan High Court has observed as under "the provisions of Section 16(2)(c) of the CGST Act, 2017 is unreasonable and are violative of Articles 14, 19(1)(G), 265 and 300-A of the Constitution of India as it leaves a situation where if the subsequent seller does not deposit the requisite GST and has pleased to pass the interim order no coercive action shall be taken against the petitioner as in the present case the orders were passed and demand was created.

 The Honb. Rajasthan High Court has observed as under "the provisions of Section 16(2)(c) of the CGST Act, 2017 is unreasonable and are violative of Articles 14, 19(1)(G), 265 and 300-A of the Constitution of India as it leaves a situation where if the subsequent seller does not deposit the requisite GST and has pleased to pass the interim order no coercive action shall be taken against the petitioner as in the present case the orders were passed and demand was created.

Honb. Himachal Pradesh High Court is pleased to stay the proceedings on the issue that if the seller or the subsequent seller has not deposited the tax then innocent buyer cannot be held responsible for the purchases made as he has already paid the tax.

 Honb. Himachal Pradesh High Court is pleased to stay the proceedings on the issue that if the seller or the subsequent seller has not deposited the tax then innocent buyer cannot be held responsible for the purchases made as he has already paid the tax to the seller. Copy of the interim order is enclosed.

Honb. Himachal Pradesh High Court has pleased to pass the order that either CGST authorities or SGST authorities under the GST Act can proceed on the same subject matter

 Honb. Himachal Pradesh High Court has pleased to pass the order that either CGST authorities or SGST authorities under the GST Act can proceed on the same subject matter and has specifically observed where both the authorities have initiated the proceedings then both the authorities should coordinate and only one can proceed. This observation is recorded at Page 9 Para 13(iv) of the order.

The Honb. Session Court has granted the bail in the GST evasion case of Rs.14.09 crore

 

The Honb. Session Court has granted the bail in the GST evasion case of Rs.14.09 crore as the department has submitted that four firms are run by Kapil in the capacity of master mind though registrations are in the name of different proprietors even the affidavits were submitted before the magistrate that they have not conducted any business and the one Kapil who is accused has conducted the business. The honb. court granted the bail.

The applicant Kapil was arrested on 03.10.2025 for alleged involvement in a GST fraud of ₹14.09 crores through four bogus firms—JS Enterprises, BMS Enterprises, Shiv Shakti Trading Company, and Kumar Traders—whose addresses were found non-existent. The prosecution claims that computer hardware and bank trail links point towards the applicant, though all evidence is documentary in nature. The applicant has remained in custody for over 60 days so granted the bail.