Kerala HC Rejects GST Fake Invoice Notice Challenge, Cites Alternative Remedy

Abdul Saleem Vs Assistant Commissioner (Kerala High Court)

Kerala High Court dismissed a writ petition challenging a show cause notice issued under Section 127 of the CGST and KSGST Acts, 2017. The petitioner was accused of issuing fake invoices without an actual supply of goods, using another entity’s GST registration for financial gain. The authorities alleged that the petitioner conspired with others to evade taxes by generating fraudulent Input Tax Credit. The petitioner argued that Section 122(1)(a) was enacted only from January 2021, making the charges for the period betwee

Please become a Premium member. If you are already a Premium member, login here to access the full content.