Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases

Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST casesCase-LawsGSTThe HC dismissed petitioners’ challenge to investigation proceedings concerning large-scale tax evasion through fraudulen

Investigation proceedings for fake input tax credit cannot be quashed despite alleged procedural deficiencies in GST cases
Case-Laws
GST
The HC dismissed petitioners' challenge to investigation proceedings concerning large-scale tax evasion through fraudulent input tax credit under HPGST/CGST Act. The court held that Cr.P.C provisions apply to GST Act proceedings absent contrary provisions, citing Radhika Agarwal v. Union of India. Petitioners' contention that investigation was improper

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