Delhi HC Upholds Fraud Possibility in Short-Lived Firm, Directs GST Appeal

Advertisement RS Trading Co Vs Principal Commissioner of CGST & Ors. (Delhi High Court) The Delhi High Court noted that the petitioner’s GST registration was active for less than two financial years, during which all suspicious ITC transactions occurred. The judgment supports the GST Department’s contention that the entity may have been created to facilitate fraudulent ITC claims. The Delhi High Court, in the case of RS Trading Co Vs Principal Commissioner of CGST & Ors., dismissed a writ petition challenging a massive GST demand and penalty raised against the petitioner for all...