Kerala HC Upholds Denial of Fraudulent ITC Claims

Puthaparambil Shereef Shanavas Vs State Tax Officer (Kerala High Court) Introduction: In a significant ruling, the Kerala High Court dismissed a writ petition challenging the blocking of Input Tax Credit (ITC) under the GST regime. The case, Puthaparambil Shereef Shanavas Vs State Tax Officer, centered on the fraudulent claim of ITC based on forged invoices, highlighting the stringent measures embedded in the GST framework to curb tax evasion. Detailed Analysis Background of the Case: The petitioner sought to quash the intimation blocking his ITC, arguing against the authority’s decision...