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Case Law Details

Case Name : Roshni Sana Jaiswal Vs Commissioner Of Central Taxes (Delhi High Court)
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Roshni Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court)

The petitioner was acting as a director on the Board of Directors of a company, between 2006 and 2008 and the department initiated investigation against that that company alleging that the company was availing Input Tax Credit against fake/ineligible invoices. The petitioner was also a shareholder in the company, and owned approximately 14.33% equity shares. The department therefore, initiated proceedings under section 83 against the petitioner and provi

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