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GST - Highlights / Catch Notes

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Petitioner challenged ex-parte order demanding tax liability of ...


Tax liability of Rs 38,361 upheld for availing fake input tax credit; Appeal remedy available.

October 19, 2024

Case Laws     GST     HC

Petitioner challenged ex-parte order demanding tax liability of Rs. 38,361/- including penalty and interest for wrongful availment of input tax credit on fake invoices. Court found no infirmity in impugned order passed after providing opportunity to petitioner. Petitioner has efficacious appeal remedy u/s 107, without exhausting which writ petition is not maintainable. Writ petition dismissed.

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