Petitioner held liable for fraudulent ITC claims over Rs. 50 crores; demands and penalties upheld under GST rules
Case-Laws
GST
The HC dismissed the writ petitions filed by the petitioner challenging the demand for wrongful availment of ineligible ITC, interest, and penalty arising from discrepancies between GSTR-1 and GSTR-3B returns. The petitioner, who voluntarily provided OTP access to a third party, facilitated the creation of multiple fraudulent GST registrations resulting in ITC
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