The High Court dismissed the appeal, upholding the Single ...

Tax credit availed through bogus invoices; Court upholds statutory remedy over judicial interference.

Case Laws GST

August 30, 2024

The High Court dismissed the appeal, upholding the Single Judge's decision to relegate the appellant to the alternative remedy of replying to the show cause notices and adjudication by the statutory authority. The Department suspected availing of input tax credit on bogus invoices, prompting the issuance of an intimation u/r 86A to prevent irregular availment. Although there was a delay in issuing show cause notices, the appellant did not approach the court during that period. The court found no grounds for belated interference with the intimation under Article 226, as the appellant had the statutory recourse of adjudication after responding to the show cause notices.

View Source

← Previous Next →

The High Court dismissed the appeal, upholding the Single ...

Tax credit availed through bogus invoices; Court upholds statutory remedy over judicial interference.

Case Laws GST

August 30, 2024

You may also like:

Validity of order passed u/s 147 r.w.s.144B - availability of alternate statutory remedy - The High Court recognized that the arguments presented could be considered by...

Seeking grant of Anticipatory Bail - input tax credit availed on the basis of bogus invoices - failure to attend before authorities when called for - they are involved...

Petitioner failed to substantiate Input Tax Credit claim due to lack of supplier certificates. Discrepancy noted between Input Tax Credit availed in GSTR 3B and...

Jurisdiction of HC to entertain the writ petition bypassing the statutory remedy of appeal - There are serious disputes on facts as to whether the assessment order was...

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

Validity of faceless assessment - allegation of the petitioner that it did not have the opportunity of being heard by the assessing officer - Liberty granted to the...

Refund - Zero rated supplies - Computation of Turnover - sale of duty credit e-Scrips - Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Act - The relevancy of the...

Cevnat Credit availed while availing abatement notification 1/2006 service tax, cenvat credit reversed later benefit of exemption allowed as if no credit taken

Refund of CVD/SAD paid - Unable to avail and utilize the credit of CVD/SAD paid by them as payment was made on 30.09.2020 when no provision exist in GST regime to avail...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

CENVAT Credit of wrongly paid service tax - freight component in relation to transport of goods - If, upon a misconception of the legal position, the assessee had paid...

Maintainability of petition - alternative and efficacious remedy of appeal - Levy of Service Tax - amount paid by the Petitioner to the State of Maharashtra for...

Availability of alternative remedy - bar to invoke writ jurisdiction or not - Once the petitioner has availed the remedy of appeal, it would be inappropriate to...

Maintainability of appeal of Income Tax - appeal remedy - requirement of e-way bill for movement of new vehicle under Rule 138 of the CGST Rules - appellate authority...

Quick Updates: