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...
Delhi High Court dismissed a writ petition, directing taxpayers to approach the appellate authority as an alternate remedy in cases of fraudulent availment of Input Tax Credit, emphasizing proper legal recourse.
Orders blocking GST input tax credit under Rule 86-A were set aside because the petitioner filed a reply within the timeline, but the department issued restrictive orders prematurely without hearing the petitioner.
Delhi HC dismissed a writ challenging a ₹6.27 Cr GST demand, noting the firm’s two-year lifespan suggested fraudulent ITC intent. Court directed the firm to pursue the Section 107 statutory appeal.
Delhi High Court allows R.U. Overseas to file appeals against overlapping GST demands related to fictitious ITC and waives pre-deposit for the order with overlapping tax claims.
Delhi HC directed RST Batteries to appeal a ₹18.83 Cr GST demand under Section 107, ruling that allegations of fraudulent ITC involve complex factual issues unsuitable for writ jurisdiction. The Court extended the appeal deadline.
The Court allowed bail to an accused arrested for allegedly availing fraudulent input tax credit, noting prolonged custody since April 2025 and pending trial.
The Orissa High Court dismissed the writ petition of Shreenika Logistics and Trading Company, directing the company to pursue an alternative remedy to challenge a GST demand for wrongful Input Tax Credit (ITC).
The Delhi High Court ruled that serving GST orders via email is valid, and consolidated SCNs for multiple years are permissible in fraud cases.
The Chhattisgarh High Court has granted bail to Aman Kumar Agrawal, accused of fraudulently availing over ₹23 crore in GST input tax credit. The court cited the completion of the investigation and the accused’s cooperation.
A Delhi GST alert circular reveals a Rs.6 crore Input Tax Credit fraud by a non-existent entity, detailing the scheme and mandated recovery actions.
