Cancellation of GST registration for misuse of input tax credit upholds dismissal of writ and allows tax and penalty recovery
Case-Laws
GST
Cancellation of GST registration was upheld where registration was obtained to wrongfully avail input tax credit without proof of physical movement and genuineness; court found transactions were camouflaged by mantenering multiple registrations at the same premises, and that invoices were used to pass illegitimate ITC. The appellate order affirming
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