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Search results for: bogus GST

Delhi HC's Order In The Case of M/S Moms Cradle Private Limited vs UOI

Delhi HC: Illegible Order Is Not a Valid Ground to Avoid Filing Appeal U/S 107 of the GST Act

A taxpayer cannot overlook an order passed against it and uploaded on the GST portal, just because a copy of the order was allegedly illegible, the Delhi High Court stated. Hence, a division bench of Justices Prathiba M. Singh and Shail Jain denied condoning the delay of the taxpayer in submitting the appeal against a GST […]

Chhattisgarh HC's Order In Case of Harsh Wadhwani vs. DGGI

Big Relief: Chhattisgarh HC Bars Coercive Action in Fake GST ITC Investigations if Taxpayers Cooperate

The Chhattisgarh High Court ruled that no coercive measures will be taken against taxpayers if they cooperate with the GST investigation into bogus ITC claims. Harsh Wadhwani, proprietor of Vijay Laxmi Trade Company, and his authorised representative, submitted a writ petition, contesting the proceedings begun by the Directorate General of GST Intelligence (DGGI). The applicants […]

Delhi HC Order In Case of Purshottam Ray vs. Principal Commissioner of CGST

Delhi HC: DIN Field Now Mandatory in GST Petitions to Prevent Conflicting Judgments

The Delhi High Court, to avoid duplication of GST cases, sought its Registry to add a new field for the filing of writ petitions to record DIN (Document Identification Number) and the date of the order being contested A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on marking that […]

GST Collection in Punjab Soars by 22%

FM Cheema: Punjab Records ₹13,971 Crore GST Collection in First Half of FY 2025-26

The Gross GST collection of the state has registered collections of ₹13,971 crore, a rise in the rate of 22.35%, during the first half of the financial year (April–September). It is an effective rise compared to ₹11,418 crore GST collected in the same period last year, Finance Minister Harpal Singh Cheema cited. “Over the first […]

Orissa HC's Order In Case of M/s Amit Metalics Company vs. Joint Commissioner of State Tax

Orissa HC Dismisses Petition on GST ITC Claims for a Non-Existent Entity and Fake Invoices

In a case about the rejection of the GST ITC claim due to allegations of a non-existent entity and fake invoices, the Orissa High Court mandated the parties to avail the statutory remedy and disregarded the petition. The applicant, Amit Metalics Company has contested the order on 1st July 2025 passed under section 74 of […]

Madras HC's Order in The Case of Power Builders vs. Superintendent Of GST And Central Excise

Madras HC Allows GST ITC Claims for FY 2017-21 if GSTR-3B Filed by Nov 30, 2021

Registered taxpayers can claim Input Tax Credit (ITC) for the financial years 2017-18 to 2020-21, provided their GSTR-3B returns were filed on or before 30 November 2021, as cited by the Madras High Court. The GST assessment order passed for FY 2018-19 has been quashed by Justice Krishnan Ramasamy, citing that the refusal of the […]

Delhi HC's Order In The Case of Ambika Traders Through Proprietor Gaurav Gupta V/S Additional Commissioner, Adjudication DGGSTI, CGST

Delhi HC: Consolidated GST SCN Must for Multiple-Year ITC Mismatch Allegations

Consolidated show cause notice u/s 74 of the CGST is allowable and required to find out the fake claim of the ITC for the period, Delhi High Court ruled. A division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta said that, “The nature of ITC is such that fraudulent utilization and availment of […]

Madras HC's Order in the Case of M/s.Rajkumar Josphine vs. The Superintendent

Madras HC Sets Aside GST ITC Reversal for Proprietor, Cites Sec 16(4) Time Bar

The Madras High Court has annulled the order requiring the reversal of input tax credit (ITC) against a sole proprietor. The court has instructed the GST authorities to process any applicable refunds for amounts that have already been collected. The department reversed the input tax credit of the applicant, Rajkumar Josephshine, citing a limitation u/s […]

Delhi HC's Order In The Case of Utkarsh Arora Prop of M/s Aura Interior Hardware V/S Additional Commissioner CGST

Delhi High Court Rejects GST Writ Over Fraudulent ITC, Grants One Month for Appeal with Pre-Deposit

The High Court of Delhi has rejected a request to challenge a demand related to Goods and Services Tax (GST), which included claims of fraudulent tax credits. However, the court has given the applicant one month to file an appeal, provided they make the necessary upfront payment. Utkash Arora, the applicant, was named in a […]

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