ITC Fraud via fake entities: Delhi HC upholds bank account attachment

Jv Creatives Pvt. Ltd. Vs Principal Additional Director General (Delhi High Court) In the case of Jv Creatives Pvt. Ltd. Vs Principal Additional Director General, the Delhi High Court upheld the provisional attachment of the petitioner’s bank account by the Directorate General of GST Intelligence (DGGI). The order, dated June 26, 2024, was challenged by the petitioner on the grounds that the attachment was unjustified and that they had not been provided a copy of the original attachment order. The dispute arose following an investigation into alleged Input Tax Credit (ITC) fraud. The DGGI fo...