Pass Reasoned order against accused taxpayer involved in passing on fake ITC: HC

Krit Kunal Dhawan Vs The State of Assam (Gauhati High Court) Reasoned order to be passed against the accused taxpayer involved in passing on fake ITC without actual movements of goods HC held that in a case where assessee is accused of passing on fake Input Tax Credit (ITC) without actual moment of goods, a reasoned order must be passed by Joint Commissioner of State Tax, after acknowledging all the relevant material and contentions that the assessee may produce to satisfy the authorities. Facts: Kriti Kunal Dhawan (“the Petitioner”) is engaged in carrying on business in the name and styl...