1. Home

SGST High Court Cases

GST - Fake Invoicing, Availment of Fraudulent Input Tax Credit - Proper Officer issued composite Show Cause Notice under Sections 74 and 122 of the CGST Act, 2017 to raise a demand under section 74 on the ground that it had availed fraudulent Input Tax Credit on the strength of alleged fake invoices - Whether the show cause notice and the impugned order-in-original are without jurisdiction - HELD - the petitioners are co-noticees along with the taxable person who had helped and were part of the syndicate to evade tax. The provisions of Sections 74 and 122 of the CGST Act empower the authorities to initiate proceedings not only against the taxable person but also against persons who have aided or abetted the offences. The respondents were justified in initiating the proceedings against the petitioners who were part of the transactions and had aided the taxable person in defrauding the revenue - the petitioners, in their reply to the show cause notice, had not specifically denied the allegations made against them but only tried to find fault with the respondent authorities by contending that the allegations are vague, without disclosing any fact about themselves – The role of the petitioners in being part of the syndicate that availed the fraudulent Input Tax Credit is articulated in the show cause notice and the impugned order-in-original, which the petitioners have not denied - the show cause notice and the impugned order-in-original are not without jurisdiction and the petitioners have failed to establish that the allegations against them are vague or that they were not given proper opportunity to meet the allegations – The petition is dismissed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

Credit Notes ITC Reversal in IMS…
By Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?