HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadline

HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadlineCase-LawsGSTThe HC upheld the Adjudicating Authority’s findings of fraudulent availment and further passing on of ITC based on in

HC upholds fraud findings on ITC misuse under multiple years, denies cross-examination impact, allows extended appeal deadline
Case-Laws
GST
The HC upheld the Adjudicating Authority's findings of fraudulent availment and further passing on of ITC based on invoices from non-existent entities, rejecting the petitioner's replies as insufficient to contest the investigation. The Court emphasized that establishing fraudulent ITC utilization often requires analysis across multiple financial y

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