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...
The High Court refused bail in a GST case involving allegations of operating multiple non-existent firms to pass on fake ITC worth over ₹315 crore, holding that economic offences warrant a strict approach.
The Court granted bail noting that the alleged accountant was not the primary beneficiary of the fraudulent ITC. Custody period, limited punishment, and parity with a co-accused weighed in favour of release.
Bail was denied after the Court noted that the alleged offences involved a multi-state organised network. The ruling affirms that the gravity and scale of economic offences are key factors in bail decisions.
The High Court held that disputes involving alleged fraudulent ITC availment should be examined in statutory appeal proceedings. Writ jurisdiction was declined, with protection granted against limitation if appeal is filed in time.
The High Court refused to exercise writ jurisdiction where allegations of fraudulent ITC involved complex facts. Taxpayers were directed to pursue the statutory appellate remedy.
The High Court considered whether continued custody was justified in a GST offence case after filing of the complaint. It granted bail noting prolonged detention and the likelihood of delay in trial.
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
The High Court dismissed the writ petition challenging ITC demands, noting that an alternative statutory remedy under Section 107 of the CGST Act is available and must be pursued.
The Court declined to exercise writ jurisdiction in a case involving alleged fraudulent ITC, directing the petitioner to pursue the statutory appeal. The ruling reinforces that complex factual disputes must be addressed before the appellate authority.
The High Court granted regular bail after finding no misuse of interim bail and noting that all witnesses were officials, reducing risks of interference.
