Case Law Details
Puthaparambil Shereef Shanavas Vs State Tax Officer (Kerala High Court)
Introduction: In a significant ruling, the Kerala High Court dismissed a writ petition challenging the blocking of Input Tax Credit (ITC) under the GST regime. The case, Puthaparambil Shereef Shanavas Vs State Tax Officer, centered on the fraudulent claim of ITC based on forged invoices, highlighting the stringent measures embedded in the GST framework to curb tax evasion.
Detailed Analysis
Background of the Case: The petitioner sought to quash the intimation blocking his ITC, arguing against the authority’s decision under Rule 86A of the GST Rules, 2017. This rule empowers the Commissioner or an officer authorized by him to disallow the debit of ITC from the electronic credit ledger if there’s reason to believe that the credit has been fraudulently availed.
Rule 86A in Focus: Rule 86A outlines specific conditions under which ITC claims can be considered fraudulent or ineligible, including:
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