Discretionary remedy in fraudulent claim of GST Input Tax Credit not granted

Korfex Industries Private Limited Vs State of Rajasthan (Rajasthan High Court)

Rajasthan High Court held that discretionary remedy claimed by the petitioner not granted as it is a case which involves fraudulent availment of GST Input Tax Credit exceeding Rs. 100 Crore. Accordingly, writ petition dismissed.

Facts- The petitioner purchases remelted lead and claims to sell after purifying the lead to manufactures of batteries. The remelted lead after its purification has a different HSN code. The purchase stated to be from another active registered dealer fro

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