Madras HC Directs 25% Payment for Personal Hearing in Fraudulent ITC availment Case

Tvl. J. S. Enterprises Vs Deputy State Tax Officer-I (Madras High Court) Madras High Court directed to grant an opportunity of being heard on payment of 25% of disputed taxes in the case of fraudulent availment of input tax credit on the basis of bogus invoices. Facts- The petitioner is engaged in the business of selling gloves and is registered under the GST Act. During the course of inspection it was found that the petitioner for the financial year 2019-20 had availed Input Tax Credit fraudulently on the basis of bogus invoices. An intimation in notice DRC 01A was issued on 13.03.2023 follow...