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 hav

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