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Tag: ITC Fraud

Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.
Case Laws

Parallel GST investigations consolidated as the Delhi High Court held that Section 6(2)(b) does not bar transfer of proceedings and permits consolidation to prevent multiplicity and taxpayer prejudice.

Kirti Gupta -
0
High Court upholds validity of Section 16(2)(c) CGST Act; writ petition dismissed as taxpayer must face enquiry on alleged fake ITC claim
Case Laws

High Court upholds validity of Section 16(2)(c) CGST Act; writ petition dismissed as taxpayer must face enquiry on alleged fake ITC claim

Kirti Gupta -
0
Writ petition dismissed as ITC claim based on fake invoices was unsupported by evidence and petitioner failed to discharge onus of proving genuine transactions
Case Laws

Writ petition dismissed as ITC claim based on fake invoices was unsupported by evidence and petitioner failed to discharge onus of proving genuine transactions

Kirti Gupta -
0
Bail granted in GST forgery case as Court held prolonged pre-trial detention unjustified when co-accused already protected and prima facie custody sufficient
Case Laws

Bail granted in GST forgery case as Court held prolonged pre-trial detention unjustified when co-accused already protected and prima facie custody sufficient

Kirti Gupta -
0
GST penalty upheld as mismatch in e-way bill loading point confirmed through GPS evidence and driver’s statement
Case Laws

GST penalty upheld as mismatch in e-way bill loading point confirmed through GPS evidence and driver’s statement

Kirti Gupta -
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Writ petition disposed as court held limitation plea against extended period under Section 74 must be raised in appeal, not writ, since SCN was unchallenged and investigation revealed ITC from fake invoices
Case Laws

Writ petition disposed as court held limitation plea against extended period under Section 74 must be raised in appeal, not writ, since SCN was unchallenged and investigation revealed ITC from fake invoices

Kirti Gupta -
0
Interim bail granted as arrest under GST was held unjustified in absence of determination of liability and risk of evidence tampering
Case Laws

Interim bail granted as arrest under GST was held unjustified in absence of determination of liability and risk of evidence tampering

Kirti Gupta -
0
Bail cancellation plea dismissed as accused had deposited more than 10% of disputed liability and no complaint was filed despite prolonged investigation
Case Laws

Bail cancellation plea dismissed as accused had deposited more than 10% of disputed liability and no complaint was filed despite prolonged investigation

Kirti Gupta -
0
Bail granted as substantial ITC reversal, documentary nature of evidence, and prolonged custody weighed against risk of tampering in GST fraud case
Case Laws

Bail granted as substantial ITC reversal, documentary nature of evidence, and prolonged custody weighed against risk of tampering in GST fraud case

Kirti Gupta -
0
Bail granted in GST ITC fraud case as prolonged detention deemed unjustified despite allegations of economic offence
Case Laws

Bail granted in GST ITC fraud case as prolonged detention deemed unjustified despite allegations of economic offence

Kirti Gupta -
0
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