The HC dismissed the writ petition. Rule 86A of the Central GST ...

Dismissal of petition challenging GST credit blocking for fake invoices.

December 21, 2024

Case Laws GST HC

The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake/non-existent suppliers. Though the initial communication lacked detailed reasons, subsequent communications provided grounds for blocking ITC. Blocking ITC does not amount to recovery but prevents using ineligible ITC. Recording reasons initially in a cryptic manner in the order, with subsequent elaboration, meets principles of natural justice. The scheme u/r 86A is to set aside wrongfully utilized ITC, awaiting assessment/penalty order u/ss 73/74 read with Section 122 of the GST Act. The HC disagreed with the views of Gujarat and Telangana HCs on this issue.

View Source

← Previous Next →

The HC dismissed the writ petition. Rule 86A of the Central GST ...

Dismissal of petition challenging GST credit blocking for fake invoices.

December 21, 2024

Case Laws GST HC

You may also like:

Seeking grant of Anticipatory Bail - fraud related to GST invoices and getting credits - allegation of cheating the State by claiming input credit through fake invoices...

Continuous Blocking of the electronic credit ledger beyond one year - Input tax credit - fake invoices issued by non-existing firms - Rule 86(A)(1) - The continuance of...

Seeking grant of bail - irregular availment of Input Tax Credit - creation and operation of fake GST firms and issuing fake GST invoices from these firms - The High...

Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable...

CENVAT Credit - fake invoices - credit availed based on invoices without actually receiving the goods - It is evident that except for the evidence in the form of...

The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were...

Grant of bail - passing on fake ITC through paper invoices without actual supply of any goods - It is argued that the applicant/accused had purposely taken Aadhaar...

Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Denial of CENVAT CRedit - Nexus with manufacture - credit taken on supplementary invoices allowed - AT

Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

Admissibility of input tax credit - blocked credit or not - GST paid on the procurement of plant and machines including the service of installation and commissioning -...

Jurisdiction to issue show cause notice (SCN), authority adjudicating the matter despite being different from the issuing authority, admissibility of CENVAT credit based...

CENVAT credit - fake invoices - it would be impractical to require the assessee to go behind the records maintained by the first stage dealer - credit cannot be denied - HC

CENVAT credit - fake invoices - In the absence of any corroborative evidence in support of the statement made by the supplier (dealer), the cenvat credit cannot be...

Quick Updates: