This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Bogus Agreement & Invalid Invoices Defeat Section 74 ITC Claim: Madras HC
Case Law Details
- Case Name
- Phoenix Marketing Solution Vs Deputy State Tax Officer 2 (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Phoenix Marketing Solution Vs Deputy State Tax Officer 2 (Madras High Court)
The Madras High Court considered writ petitions challenging assessment orders relating to the financial years 2022-23 and 2023-24. The petitioner had availed input tax credit (ITC) in respect of supplies allegedly made by M/s. Rathod Enterprise. Show cause notices were issued under Section 74 of the applicable GST enactments requiring the petitioner to explain why tax, interest and penalty should not be imposed for alleged unlawful availment and utilisation of ITC. The petitioner replied that the services of Rathod En...
Author Info
