GST ITC Blocked for Fake Invoices: Madras HC directs Proceedings to Conclude in 5 Weeks

P Murugan Vs Commercial Tax Officer (Madras High Court)

Madras High Court held that challenge to the show cause notices in Form DRC-01 dated 18.12.2024 is premature. However, court directed respondent to complete proceedings within 5 weeks period since respondent has blocked Input Tax Credit on allegation that credit is availed on the basis of fake invoices issued by non-existent taxpayer.

Facts- The petitioner is registered taxpayer under the Goods and Services Tax Act, 2017. During the relevant period, the petitioner had filed its return and paid the appro

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