Blocking of ITC in electronic cash ledger justified on fraudulent availment of ITC from non-existing supplier

Treco Wire India Pvt.Ltd Vs Commissioner of Central Goods And Service Tax And Ors (Delhi High Court)

Delhi High Court held that Petitioner was clearly hand-in-glove with M/s. Balaji [non-existing supplier] and has enabled loss to the exchequer by fraudulently availing ITC without actual supply of goods or services. Accordingly, writ dismissed and order blocking of ITC in electronic cash ledger upheld.

Facts- An investigation was conducted by the Directorate General of GST Intelligence against various bogus and fake suppliers. One such supplier was M/s Balaji

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