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GST Demand on ITC from Fake Firms: Allahabad HC Dismisses writ
Case Law Details
- Case Name
- Reliable Trading Company Vs Joint Director Directorate General of Goods and Services Tax (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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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 deal...
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