Kerala HC Upholds Blocking of ITC in Fictitious Transactions Case

Shine Abraham Vs State Tax Officer (Kerala High Court) Introduction: The Kerala High Court recently delivered a verdict in the case of Shine Abraham Vs State Tax Officer, addressing the blocking of input tax credit (ITC) amounting to Rs. 16,00,000/-. The petitioner, involved in transactions with M/s. Evershine Agro Spices, faced this action due to alleged fictitious transactions and the use of fake invoices. Detailed Analysis: The petitioner claimed to have received supplies from Mr. Shine Abraham, specifically mentioning the address of Evershine Agro Spices. However, an investigation by the E...