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Tag: Fraudulent ITC

Delhi High Court: Sections 67 and 74A of CGST Act Operate in Distinct Fields
Updates

Delhi High Court: Sections 67 and 74A of CGST Act Operate in Distinct Fields

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Mohammed Kamran v. Senior Intelligence Officer, DGGI – Karnataka High Court on GST Arrest, Parallel Investigations and Section 6 of the CGST Act
Updates

Mohammed Kamran v. Senior Intelligence Officer, DGGI – Karnataka High Court on GST Arrest, Parallel Investigations and Section 6 of the CGST Act

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Bail cancellation set aside as the Court held that occasional non-appearance was insufficient to justify revocation, particularly when custodial interrogation was not required and the accused acted under directions of the main conspirator.
Case Laws

Bail cancellation set aside as the Court held that occasional non-appearance was insufficient to justify revocation, particularly when custodial interrogation was not required and the accused acted under directions of the main conspirator.

Kirti Gupta -
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Revocation of GST registration refused as physical enquiry established non-existence of business and fraudulent ITC transactions, justifying retrospective cancellation
Case Laws

Revocation of GST registration refused as physical enquiry established non-existence of business and fraudulent ITC transactions, justifying retrospective cancellation

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Provisional attachment upheld as court found fraudulent ITC and bogus billing; renewal after one year treated as fresh attachment under Section 83 to safeguard revenue
Case Laws

Provisional attachment upheld as court found fraudulent ITC and bogus billing; renewal after one year treated as fresh attachment under Section 83 to safeguard revenue

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Waiver of pre-deposit denied as allegations of fraudulent ITC and goods-less invoices warranted strict compliance under Section 107(6) of CGST Act
Case Laws

Waiver of pre-deposit denied as allegations of fraudulent ITC and goods-less invoices warranted strict compliance under Section 107(6) of CGST Act

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Petition to recall GST bail dismissed as filing of chargesheet was held a substantial change of circumstance justifying grant of bail
Case Laws

Petition to recall GST bail dismissed as filing of chargesheet was held a substantial change of circumstance justifying grant of bail

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Petition for cancellation of bail in fraudulent ITC case dismissed as court held no cogent circumstances existed to revoke liberty once granted
Case Laws

Petition for cancellation of bail in fraudulent ITC case dismissed as court held no cogent circumstances existed to revoke liberty once granted

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Writ petition dismissed as GST consultant found complicit in fraudulent ITC scam; court holds writ jurisdiction cannot decide factual complexity and directs petitioner to avail appellate remedy under Section 107
Case Laws

Writ petition dismissed as GST consultant found complicit in fraudulent ITC scam; court holds writ jurisdiction cannot decide factual complexity and directs petitioner to avail appellate remedy under Section 107

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Delhi High Court directs taxpayer to pursue statutory appeal against ITC demand; writ jurisdiction declined as fraudulent ITC cases require factual scrutiny and appellate remedy
Case Laws

Delhi High Court directs taxpayer to pursue statutory appeal against ITC demand; writ jurisdiction declined as fraudulent ITC cases require factual scrutiny and appellate remedy

Kirti Gupta -
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