GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.

GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.Case-LawsGSTThe scope of “any person” in GST penalty provisions for fraudulent invoice and input tax credit transactions, their pr…

GST penalty provisions for fraudulent invoices remain under consideration despite an available statutory appeal mechanism.
Case-Laws
GST
The scope of “any person” in GST penalty provisions for fraudulent invoice and input tax credit transactions, their prospective operation, and the availability of writ jurisdiction despite a statutory appeal were identified as questions apparently covered by earlier High Court rulings. The matter was listed for the CGST Department to examine those rulings and state whether it accepts or challenges them.
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