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        Case ID :
        GST

        The petitioner claimed ineligible input tax credit on purchases...

        Petition Dismissed: Court Urges Response to Show Cause Notice on Ineligible Tax Credit from Alleged Fake Supplier.

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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.

        The petitioner claimed ineligible input tax credit on purchases from the supplier, Tvl. Bharat Marketing, during 2022-2023. The supplier was alleged to be a non-existent entity engaged in bill trading activities, as per an inspection report received from CBIC during a Special All India Drive targeting fake registrations and beneficiaries of bill trading. Consequently, the petitioner's ITC was blocked on 19.07.2024, and a show cause notice in Form GST DRC-01 was issued on 16.08.2024, with the summary uploaded on 21.08.2024. The petitioner approached the HC without responding to the show cause notice, which is a violation of procedural norms and principles of natural justice. The HC dismissed the petition, stating that the appropriate course of action would be for the petitioner to submit a response to the show cause notice before seeking judicial intervention.

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