Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The HC dismissed the writ petitions filed by the petitioner challenging the demand for wrongful availment of ineligible ITC, interest, and penalty arising from discrepancies between GSTR-1 and GSTR-3B returns. The petitioner, who voluntarily provided OTP access to a third party, facilitated the creation of multiple fraudulent GST registrations resulting in ITC claims exceeding Rs. 50 crores. The Court held that the petitioner cannot claim innocence given these facts and declined to conduct a factual inquiry into the misuse of ITC, directing that such investigations fall within the purview of police authorities. Consequently, the petitions were disposed of, upholding the impugned orders and affirming the demand for recovery of tax liabilities and associated penalties.
The HC dismissed the writ petitions filed by the petitioner challenging the demand for wrongful availment of ineligible ITC, interest, and penalty arising from discrepancies between GSTR-1 and GSTR-3B returns. The petitioner, who voluntarily provided OTP access to a third party, facilitated the creation of multiple fraudulent GST registrations resulting in ITC claims exceeding Rs. 50 crores. The Court held that the petitioner cannot claim innocence given these facts and declined to conduct a factual inquiry into the misuse of ITC, directing that such investigations fall within the purview of police authorities. Consequently, the petitions were disposed of, upholding the impugned orders and affirming the demand for recovery of tax liabilities and associated penalties.
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