ITC on Fake Invoices: Madras HC Remits Case with 25% disputed tax payment Condition

Blast Metal Spray Processors Vs Superintendent of GST and CE (Madras High Court)

Madras High Court addressed a writ petition filed by Blast Metal Spray Processors challenging an Order-in-Original (04/2022-GST) dated December 19, 2022. The petitioner, engaged in machining and surface treatment for windmill components, faced allegations of availing input tax credit (ITC) on invoices issued by fictitious suppliers, M/s. Mahendra Enterprises and M/s. Vijay Lakshmi Industries. Following an investigation initiated by the Chennai North Commissionerate, a sh

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