Delhi HC Upholds ₹285 Cr Penalty in GST Fraud against a GST consultant

Bhupender Kumar Vs Additional Commissioner Adjudication CGST Delhi North & Ors. (Delhi High Court) The Delhi High Court recently addressed a significant case concerning Input Tax Credit (ITC) fraud in Bhupender Kumar v. Additional Commissioner Adjudication CGST Delhi North & Ors. The petition challenged a penalty order of approximately ₹285 crore imposed under Section 122(1A) of the CGST Act, 2017, along with other sections. Bhupender Kumar, a GST consultant, was accused of facilitating a large-scale fake ITC scam involving 63 fraudulent firms, with 54 used for illicit ITC claims. In...