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Fake-invoice penalties remain available where taxpayer admissions and records establish unsupported input tax credit claims and false GST documentation.
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Board circulars cannot curtail statutory penalties applicable to fake-invoice transactions. False GST records, invoices issued without actual supply, contradictory admissions, cancelled registrations, and vehicle details inconsistent with goods transport may support penalties for creating fake documents and furnishing false returns with intent to evade tax. A taxpayer's statement under statutory summons may be relied upon without corroboration where it was not obtained by duress or coercion. Taxpayers claiming input tax credit must prove actual receipt of goods and suppliers' tax payment; additional documents cannot be relied on at the appellate stage without compliance with Rule 112. Penalties for unsupported input tax credit and false documents were restored, with bank-balance appropriation and attachment maintained.
Board circulars cannot curtail statutory penalties applicable to fake-invoice transactions. False GST records, invoices issued without actual supply, contradictory admissions, cancelled registrations, and vehicle details inconsistent with goods transport may support penalties for creating fake documents and furnishing false returns with intent to evade tax. A taxpayer's statement under statutory summons may be relied upon without corroboration where it was not obtained by duress or coercion. Taxpayers claiming input tax credit must prove actual receipt of goods and suppliers' tax payment; additional documents cannot be relied on at the appellate stage without compliance with Rule 112. Penalties for unsupported input tax credit and false documents were restored, with bank-balance appropriation and attachment maintained.
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