ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenue

ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenueCase-LawsGSTHC examined proceedings under S.74 GST Act against the purchasing dealer for alleged inadmissible ITC on fictitious invoices without movement of goo

ITC denial on fictitious invoices under S.74 GST Act set aside; tax already credited to revenue
Case-Laws
GST
HC examined proceedings under S.74 GST Act against the purchasing dealer for alleged inadmissible ITC on fictitious invoices without movement of goods. It found the supplier had filed GSTR-1 and GSTR-3B and that GSTR-2A was auto-populated, with no dispute by authorities regarding these statutory records. HC held there was no material indicating fraud or wilful misstatement by th

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