Wrong ITC availment – HC order DGGI to complete Investigation in 3 months

Watermelon Management Service Private Limited Vs Commissioner of Central Tax, GST (Delhi High Court) The issue under consideration is whether the contention of the petitioner that the provisional attachment for wrong availment of ITC is without jurisdiction and illegal is correct? In the present case, GST department has conducted search in the registered premises of 8 input suppliers of M/s WMSPL who were suspected of supplying only invoices without actually supply of goods/services. All 8 premises were either found to be non-existent and in case the addresses were found, they were not being u...