https://www.taxtmi.com/caselaws?id=753263 The HC dismissed a review petition challenging denial of Input Tax Credit (I.T.C.) for fraudulent claims. The petitioner claimed I.T.C. on inward supplies from three firms that were found non-existent and bogus following investigation by Special Investigation Branch. Despite documentary compliance, the firms existed only on paper with no actual premises or supply capability. The court upheld the appellate authority's findings based on survey evidence showing fake invoices without actual goods supply. The petitioner's additional evidence in review proceedings could have been presented earlier and supported revenue's position regarding fake GST numbers and mobile numbers on transport receipts. en-us Fri, 24 May 2024 00:00:00 +0530 Wed, 30 Apr 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753263 The HC dismissed a review petition challenging denial of Input Tax Credit (I.T.C.) for fraudulent claims. The petitioner claimed I.T.C. on inward supplies from three firms that were found non-existent and bogus following investigation by Special Investigation Branch. Despite documentary compliance, the firms existed only on paper with no actual premises or supply capability. The court upheld the appellate authority's findings based on survey evidence showing fake invoices without actual goods supply. The petitioner's additional evidence in review proceedings could have been presented earlier and supported revenue's position regarding fake GST numbers and mobile numbers on transport receipts. Case-Laws GST Fri, 24 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753263