Writ petition dismissed challenging penalty under s.122 CGST for fraudulent ITC via bogus firms; appeal lies under s.107 CGST
Case-Laws
GST
The HC dismissed the writ petition challenging imposition of penalty under s.122 CGST, finding fraudulent availment of input tax credit through creation and operation of non-existent bogus firms by the petitioner and associates. The court held that matters involving complex transactions and voluminous evidence arising from investigatory findings are
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