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HC on GST discrepancies vs Fake Invoice or undisclosed Sale
Case Law Details
- Case Name
- Jai Maa Jwalamukhi Iron Scrap Supplier Vs State of U.P. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Jai Maa Jwalamukhi Iron Scrap Supplier Vs State of U.P. (Allahabad High Court)
1. When the respondents have not denied the issuance of the invoice and the e-way bills uploaded against subject transactions it has to be assumed that the invoice and the e-way bills had been issued.
2. Once the respondent admits that the invoice and the e-way bills had been issued in regular course, it is difficult to imagine how the appeal authority could have reached a conclusion that the goods sold or purchased against those invoices were unaccounted for.
3. The invoice is primary evidence of the transaction. U...
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