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Case Law Details

Case Name : Neha Agrawal Vs The Commissioner of CGST and Central Excise (Bombay High Court)
Appeal Number : Anticipatory Bail Application No. 3635 of 2022
Date of Judgement/Order : 03/10/2023
Related Assessment Year :
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Neha Agrawal Vs The Commissioner of CGST and Central Excise (Bombay High Court)

A recent case before the Bombay High Court has brought attention to allegations of wrongful input tax credit (ITC) availing in the realm of Goods and Services Tax (GST). The applicant, engaged in the trade of goods, faces accusations of availing over Rs. 9 crore worth of ITC without receiving the associated goods. The twist in this case lies in the retrospective cancellation of the suppliers’ registrations, which has now put the applicant i

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