This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
GST Show Cause Notice Upheld as Prima Facie ITC Fraud Alleged in Supply Chain
Case Law Details
- Case Name
- Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Jyoti Tar Products Private Limited & Anr. Vs Deputy Commissioner (Calcutta High Court)
The writ petition challenged a show cause notice dated June 18, 2025 issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017, along with a subsequent adjudication order dated November 04, 2025. The dispute arose from allegations that the petitioner had wrongly availed input tax credit (ITC) on purchases allegedly made from non-existent or fraudulent suppliers.
The petitioner, engaged in trading crude tar and allied products, had initially received a pre-show cause intimation in FORM G...
Author Info
