Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
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HC dismissed writ petition challenging tax authority's show cause notice (SCN) for fraudulent Input Tax Credit (ITC) availment. The court held that allegations of ITC fraud require detailed factual investigation and are not suitable for writ jurisdiction. Statutory appeal under Section 107 of CGST Act, 2017 remains available to the petitioner. The court emphasized that consolidated SCN across multiple financial years does not inherently invalidate proceedings, and future appeals can address specific procedural challenges. Dismissal was based on lack of exceptional circumstances and availability of alternative statutory remedy.
HC dismissed writ petition challenging tax authority's show cause notice (SCN) for fraudulent Input Tax Credit (ITC) availment. The court held that allegations of ITC fraud require detailed factual investigation and are not suitable for writ jurisdiction. Statutory appeal under Section 107 of CGST Act, 2017 remains available to the petitioner. The court emphasized that consolidated SCN across multiple financial years does not inherently invalidate proceedings, and future appeals can address specific procedural challenges. Dismissal was based on lack of exceptional circumstances and availability of alternative statutory remedy.
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