SEAQUEST TRADING PVT LTD., vs UNION OF INDIA AND ORS — WP/877/2026

Case under Constitution of India Section 226,227. Disposed: Contested--Dismissed on 02nd April 2026.

Case disposed Next hearing 27-Feb-2026

CNR: HCBM010075082026

Filing Number

WP/3213/2026

Filing Date

12-Feb-2026

Registration No

WP/877/2026

Registration Date

20-Feb-2026

Judge

Hon'ble The Chief Justice , Hon'ble Shri Justice Gautam A. Ankhad

Coram

Hon'ble The Chief Justice , Hon'ble Shri Justice Gautam A. Ankhad

Bench Type

Division

Category

CRIMINAL ( 9 )

Sub-Category

Seeking Directions ( 105 )

Judicial Branch

Criminal

Decision Date

02-Apr-2026

Nature of Disposal

Contested--Dismissed

Last updated 04-May-2026

Acts & Sections

Constitution of India Section 226,227
Central Goods and Services Tax Act,2017 Section 86A

Petitioner(s)

  1. 1.SEAQUEST TRADING PVT LTD.,

    Adv. Adv Lucy Massey

Respondent(s)

  1. 1.UNION OF INDIA AND ORS

  2. 2.STATE OF MAHARASTHRA

  3. 3.ASSISTANT COMMISSIOENR STATE TAX INVESTIGATION B MUMBAI

  4. 4.THE SUPERINTENDT ANTI EVASION

Case History

  1. Case disposedDisposed

  2. 02-Apr-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Gautam A. AnkhadView PDF

    Summary The Bombay High Court dismissed Seaquest Trading Pvt Ltd's petition challenging the blocking of its Electronic Credit Ledger under GST rules, holding that both Central and State GST officers can conduct parallel investigations under the GST Act, and that technical pleas cannot shield alleged violators who fraudulently availed input tax credit of Rs. 2.56 crores without genuine supply of goods or services. This case analysis is maintained by casestatus.in based on publicly available court records.

  3. 02-Apr-2026

    High On Board -

    Hon'ble The Chief Justice , Hon'ble Shri Justice Gautam A. Ankhad

  4. 01-Apr-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Gautam A. AnkhadView PDF

  5. 01-Apr-2026

    Fresh Admission

    Hon'ble The Chief Justice , Hon'ble Shri Justice Gautam A. Ankhad

  6. 27-Feb-2026

    Hon'ble The Chief Justice,hon'ble Shri Justice Gautam A. AnkhadView PDF

  7. 27-Feb-2026

    First hearing

    Initial hearing scheduled

  8. 12-Feb-2026

    Case filed

    Registration No. WP/877/2026

casestatus.in Summary

Summary The Bombay High Court dismissed Seaquest Trading Pvt Ltd's petition challenging the blocking of its Electronic Credit Ledger under GST rules, holding that both Central and State GST officers can conduct parallel investigations under the GST Act, and that technical pleas cannot shield alleged violators who fraudulently availed input tax credit of Rs. 2.56 crores without genuine supply of goods or services. This case analysis is maintained by casestatus.in based on publicly available court records.

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