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 : The Gujarat High Court held that supplier tax payment remains mandatory for ITC claims under Section 16(2)(c). However, ITC cann...
Goods and Services Tax : Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when in...
Goods and Services Tax : This article explains how manipulating input tax credit in GSTR-3B without GSTR-2B support is treated as fraud under GST law. It h...
Goods and Services Tax : The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement...
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 : Punjab and Haryana High Court granted regular bail to an accused linked to alleged fake GST billing and forged documents. The Cour...
Goods and Services Tax : The High Court held that summons issued under Section 70 of the GST Act were valid and interference at the investigation stage wou...
Goods and Services Tax : The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief consideri...
Goods and Services Tax : The SC held that imposing an additional bank guarantee was excessive when a ₹1 crore bond with sureties was already furnished. I...
Goods and Services Tax : Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bai...
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...
Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bail while noting that the case would be decided on merits later.
Authorities arrested the key accused for orchestrating fake ITC claims and fictitious export transactions. The case highlights strict enforcement against large-scale GST refund fraud using shell entities.
Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers should not be punished without proof of wrongdoing.
Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is inadmissible where the supply chain is non-existent or broken.
The issue involved recovery of input tax credit without initiating action against the supplier. The Court held that coercive recovery should be stayed, emphasizing that authorities must first proceed against the supplier.
The Court granted bail noting absence of direct evidence connecting the applicant to the alleged fraudulent firm. The decision highlights that mere allegations without supporting material are insufficient to deny bail.
The Orissa High Court held that supplier non-existence cannot automatically imply fraud by the recipient. Independent evidence of intent is mandatory for invoking Section 74.
The Court granted bail noting that allegations were primarily based on documentary evidence and investigation was largely complete. It held that further custodial interrogation was not necessary.
GST authorities often cancel registrations retrospectively after detecting fake entities, leading to ITC denial for genuine buyers. Courts have ruled that ITC cannot be denied solely on retrospective cancellation without proving bogus transactions.
The Delhi High Court held that consolidated show cause notices covering multiple years are permissible where fraudulent availment or utilisation of input tax credit is alleged.
