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    Double taxation through rectification was impermissible where income already shown under proper heads was added again to business income.
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The HC adjudged that the Petitioner procured Input Tax Credit...

Petitioner loses challenge; GST registration cancelled from 30 June 2025, Rs.5 lakh costs for fraudulent input tax credit and misrepresentation

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GST November 5, 2025 Case Laws HC
The HC adjudged that the Petitioner procured Input Tax Credit from fraudulent suppliers and deliberately misrepresented the nature and status of his business to mislead the Court and evade departmental proceedings. The HC upheld cancellation of the Petitioner's GST registration effective 30 June 2025, found the petition unsustainable, and dismissed the petition. The Court imposed punitive costs of Rs. 5,00,000 on the Petitioner and observed that more severe proceedings could be initiated; however, further departmental action already initiated will proceed and the Court refrained from taking additional punitive measures pending those processes. The HC's order thus resolves the dispute against the Petitioner and preserves administrative remedies.

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Acts Income Tax