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Search results for: fake GST

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 […]

Gujarat HC's Order in Case of Sazid Ali Khan vs. Office of Principal Commissioner

Gujarat HC: GST Officers Can’t Be Cross-Examined Over Summons or Arrest Memos

The Gujarat HC order states that GST officers administering summons or detention memos do not require cross-checking by the assessee. Justices Bhargav D. Karia and Pranav Trivedi stated that the taxpayer wished to cross-examine individuals from the department who had either issued the summons or the arrest memo. These persons do not need to be […]

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 […]

Delhi HC's Order in the Case of Bhupender Kumar vs Additional Commissioner Adjudication CGST Delhi North & ORS

Retrospective GST Penalty Valid If SCN Issued: Delhi High Court on Section 122(1A)

The Delhi High Court held that Section 122(1A) of the Goods and Services Tax Act, 2017, can be applied retrospectively, provided that a show cause notice had been issued to the taxpayer when the provision was introduced. Section 122 contemplates penalties for offences under the GST Act, along with the bogus claim of ITC. The […]

Punjab GST Collection in June 2025

Punjab GST Collection Breaks Previous Records with 44% Hike in June 2025

In the net Goods and Services Tax (GST) collection for June 2025, Punjab registered a record 44% year-on-year increase. For the first quarter of the 2025–26 fiscal year, a growth of 27.01% was recorded, Finance and Taxation Minister Harpal Singh Cheema stated. Cheema cited that the net GST collection for June 2025 has arrived at […]

Stakeholders Raise Alarm Over Misuse of GST Audit Notices under Section 74(A)

Stakeholders Flag Misuse of GST Section 74(A) for Routine Audits, Urge Shift to Section 73

Towards the issuance of GST audit scrutiny notices under Section 74(A), tax experts and industry representatives raised concerns regarding bogus practices at the GST conclave, jointly organised by the Central GST (CGST) Ahmedabad Zone and the Gujarat Chamber of Commerce and Industry (GCCI). The experts mentioned that these notices are to be reserved merely for […]

SC's Order In Case of Assistant Commissioner of Central Taxes vs. Gemini Edibles and Fats India Limited

SC Rejects GST Commissioner’s Plea, Refuses to Interfere with AP HC Ruling on ITC Mismatch Refunds

A batch of Special Leave Petitions filed by the Assistant Commissioner of Central Taxes has been dismissed by the Supreme Court of India, refusing to interfere with the Andhra Pradesh High Court’s decision, which clarified the availability of GST ITC refunds in cases of mismatches in the tax credit ledger. The applicant, Gemini Edibles and […]

Allahabad HC's Order In Case of M/s Reliable Trading Company vs. Joint Director DGGI Zonal Unit

Allahabad HC: Fraudulent GST ITC Claims Without Actual Supply Covered U/S 74 of CGST Act

Claiming input tax credit under the Goods and Services Tax without the actual supply of goods or services from a non-existent firm falls within the ambit of Section 74 of the Central Goods and Services Tax Act, 2017, the Allahabad High Court has ruled. A writ petition was dismissed by the court contesting the Show […]

Delhi HC's Order In the Case of Mukesh Kumar Garg Vs. Union of India

Delhi High Court Expresses Concern Over Misuse of Section 16 for Wrongful Availment of GST ITC

The Delhi High Court has expressed concerns about the misuse of Section 16 of the CGST Act, 2017. Many traders have been taking advantage of this provision to wrongfully claim input tax credits, which is not permitted. This situation has raised alarms regarding fairness and legality in tax practices. Through the provisions, the businesses are […]

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