Inflating Contract Figures & Blaming Tax Authorities Constitutes Dual Fraud: Karnataka HC

Yellalinga Electricals Vs Additional Commissioner of Commercial Taxes (Karnataka High Court) The Karnataka High Court dismissed an appeal filed by Yellalinga Electricals, challenging an order passed by the Additional Commissioner of Commercial Taxes. The assessee had raised several “substantial questions of law,” which the court found to be incoherently framed and lacking legal merit. The assessee argued that the tax authorities had based their decision on inflated turnover figures provided by their former tax consultant, who allegedly filed fraudulent Form VAT 156 to claim a refun...