GST Show Cause Notice Upheld as Prima Facie ITC Fraud Alleged in Supply Chain

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...