Goods and Services Tax : A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the ...
Goods and Services Tax : The article argues that large-scale GST frauds and growing compliance burdens show the need for structural reform. It proposes alt...
Goods and Services Tax : CBIC clarifies that fake invoices without actual supply do not create a taxable supply, but wrongful ITC utilization can trigger r...
Goods and Services Tax : The article examines how NGTP classifications are increasingly being used as standalone grounds for ITC blockage and fraud proceed...
Goods and Services Tax : The article discusses how GST authorities are increasingly reversing ITC based on upstream NGTP allegations without proving fraud ...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights str...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Authorities uncovered a web of non-existent entities issuing invoices without supply, causing huge GST revenue loss. The mastermin...
Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : The Madras High Court upheld the blocking of ITC under Rule 86A after finding that the Revenue had recorded adequate material supp...
Goods and Services Tax : The High Court granted bail in a GST ITC fraud case after noting that the accused had remained in custody for about four months an...
Goods and Services Tax : The Telangana High Court granted bail to an accused in a Rs.30 crore fake GST ITC case after noting that no complaint had been fil...
Corporate Law : The Court held that a purchasing dealer can rely on a sellers valid registration at the time of purchase. ITC cannot be denied mer...
Goods and Services Tax : A Delhi GST alert circular reveals a Rs.6 crore Input Tax Credit fraud by a non-existent entity, detailing the scheme and mandated...
CA, CS, CMA : Delhi GST Dept exposes ₹30 Cr fake ITC via non-existent firms. Circular mandates recovery, ITC reversal & cross-jurisdiction enf...
Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...
Goods and Services Tax : The Ministry of Finance, Government of India, recently released Instruction No. 03/2023-GST, dated 14th June, 2023, outlining stri...
Goods and Services Tax : Government of India has noticed instances of fake GST registrations and issuance of bogus invoices leading to revenue loss. A meet...
Delhi High Court affirms bail for an accused in a GST fraud case, citing no misuse of liberty and the absence of a criminal complaint despite prolonged investigation.
Calcutta High Court rules on bail cancellation in Union of India vs. Santosh Kumar Sha. The court addresses the jurisdiction of an equal strength bench to review bail orders based on alleged impropriety in the initial grant.
Delhi High Court denies writ petition in significant IGST refund fraud case, directing petitioner to statutory appeal due to serious allegations and unavailed hearing opportunities.
The Allahabad High Court granted bail to accused individuals in a GST fake invoice case, citing reliance on confessional statements, lack of conclusive evidence, and trial delays.
India’s Supreme Court grants bail to Ashutosh Garg, accused of GST input tax fraud, citing nine months of custody and a five-year maximum sentence.
Delhi High Court dismisses Jasmeet Trading Company’s writ petition challenging GST ITC fraud allegations, directing appeal, and following ‘Mukesh Kumar Garg’ precedent.
Rajasthan High Court grants bail to Ankit Jain in a GST fraud case, citing Supreme Court precedents, filed charge-sheet, and the nature of evidence.
The Punjab and Haryana High Court granted bail to Arvind Kumar in a GST fraud case, citing insufficient incarceration, clean antecedents, and co-accused’s bail.
Delhi High Court dismissed Techno Canada Inc.’s writ petition challenging an excess ITC demand involving alleged fraud, stating that an appeal under Section 107 of the CGST Act is the appropriate remedy for factual and legal disputes.
Allahabad HC dismisses plea against GST demand on ITC from fake firms. Rules claims without actual supply fall under S.74 fraud, upholds pre-deposit for appeal.
