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        Case ID :
        GST

        Petitioner availed fake input tax credit through bogus billing,...

        Petitioner's fake invoices & tax credits led to provisional attachment of movable assets to secure Rs. 76cr+ revenue interest. Court dismissed petition.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Petitioner availed fake input tax credit through bogus billing, generating fake sale invoices. Provisional attachment of movable properties in addition to immovable properties already attached was ordered u/s 83 to protect government revenue interest. Authority formed opinion based on material that petitioner's immovable properties were insufficient to cover likely demand exceeding Rs. 76 crore arising from fraudulent invoices and input tax credit utilization. No harassment found in provisional attachment of movable properties during pendency of investigation to safeguard revenue interest. Petition dismissed by High Court.
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