GST Demand on ITC from Fake Firms: Allahabad HC Dismisses writ

Reliable Trading Company Vs Joint Director Directorate General of Goods and Services Tax (Allahabad High Court) Allahabad High Court has dismissed a writ petition filed by Reliable Trading Company, challenging a show cause notice and a subsequent order raising a Goods and Services Tax (GST) demand related to alleged fraudulent availment of Input Tax Credit (ITC). The court held that claims of ITC based on supplies from non-existent firms without any actual receipt of goods fall squarely within the purview of Section 74 of the Central Goods and Service Tax Act, 2017, which deals with cases invo...