https://www.taxtmi.com/caselaws?id=425359 The HC quashed SCN and adjudication orders under Section 73 of JGST Act relating to blocking of credit ledger for alleged ineligible input tax credit through fake invoices and circular trading. The department admitted upon re-verification that e-way bills and measurement slips were genuine documents and petitioner had discharged liability for ITC mismatch. Since the connected entities' cases were remanded by the same court for fresh adjudication, and the sole cause of action was transactions with those entities, the HC remitted petitioner's case back to adjudicating authority as the cause of action no longer survived. en-us Wed, 13 Jul 2022 00:00:00 +0530 Fri, 04 Apr 2025 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425359 The HC quashed SCN and adjudication orders under Section 73 of JGST Act relating to blocking of credit ledger for alleged ineligible input tax credit through fake invoices and circular trading. The department admitted upon re-verification that e-way bills and measurement slips were genuine documents and petitioner had discharged liability for ITC mismatch. Since the connected entities' cases were remanded by the same court for fresh adjudication, and the sole cause of action was transactions with those entities, the HC remitted petitioner's case back to adjudicating authority as the cause of action no longer survived. Case-Laws GST Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425359