Auditor Fabricated Fake Invoices in GSTR-1 Records: Madras HC Orders Fresh Hearing

Sarguru Associates Vs Joint Commissioner (CT) (Madras High Court) The Madras High Court in Sarguru Associates vs Joint Commissioner (CT) dealt with a case where the petitioner challenged an order dated 29 April 2024, which had been issued without a reply to the earlier show cause notice in GST DRC-01 dated 27 December 2023. The petitioner contended that its auditor had misused authority by generating fake invoices and entries in the GSTR-1 returns for November 2018 and January 2019, falsely showing sales to M/s. Janse Manpower Services, represented by Mr. S. Balraj (the fifth respondent). Acco...