https://www.taxtmi.com/caselaws?id=406627 The court addressed allegations of fraudulent inward Input Tax Credit (ITC), the arrest of the applicant, challenges to the authorization under Section 132(6) of the CGST Act, and the identification of the main beneficiary. The applicant argued against being held responsible for aiding in fraudulent activities when the main beneficiary was not accused. The judgment will impact the interpretation and application of tax laws, considering the complexities of the case. en-us Fri, 26 Mar 2021 00:00:00 +0530 Mon, 19 Apr 2021 20:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406627 The court addressed allegations of fraudulent inward Input Tax Credit (ITC), the arrest of the applicant, challenges to the authorization under Section 132(6) of the CGST Act, and the identification of the main beneficiary. The applicant argued against being held responsible for aiding in fraudulent activities when the main beneficiary was not accused. The judgment will impact the interpretation and application of tax laws, considering the complexities of the case. Case-Laws GST Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406627