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Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted
Case Law Details
- Case Name
- Korfex Industries Private Limited Vs State of Rajasthan (Rajasthan High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Rajasthan High Court
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Korfex Industries Private Limited Vs State of Rajasthan (Rajasthan High Court)
Rajasthan High Court held that discretionary remedy claimed by the petitioner not granted as it is a case which involves fraudulent availment of GST Input Tax Credit exceeding Rs. 100 Crore. Accordingly, writ petition dismissed.
Facts- The petitioner purchases remelted lead and claims to sell after purifying the lead to manufactures of batteries. The remelted lead after its purification has a different HSN code. The purchase stated to be from another active registered dealer from the State of Haryana.
A purchase o...
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