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 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.
Punjab and Haryana High Court has granted bail to an accused in a ₹7 crore GST fraud case, citing a lengthy trial and petitioner’s lack of a criminal record.
Chhattisgarh High Court rejects bail for Anush Kumar Gangwani in a ₹5.53 crore GST fraud case, citing ongoing investigation and severity of the economic offense.
