https://www.taxtmi.com/caselaws?id=766605 The Madras HC dismissed a petition challenging GST demand for AY 2017-2018, 2018-2019, and 2019-2020. The petitioner was accused of facilitating tax evasion by passing Input Tax Credit. The court found that petitioner discharged entire tax liability using Input Tax Credit from suppliers without cash payment, indicating the petitioner acted as accessory to pass ineligible Input Tax Credit. The court applied the ratio from Sahyadri Industries Limited case, extending TNVAT principles to CGST and TNGST Acts. en-us Thu, 02 Jan 2025 00:00:00 +0530 Fri, 28 Feb 2025 08:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766605 The Madras HC dismissed a petition challenging GST demand for AY 2017-2018, 2018-2019, and 2019-2020. The petitioner was accused of facilitating tax evasion by passing Input Tax Credit. The court found that petitioner discharged entire tax liability using Input Tax Credit from suppliers without cash payment, indicating the petitioner acted as accessory to pass ineligible Input Tax Credit. The court applied the ratio from Sahyadri Industries Limited case, extending TNVAT principles to CGST and TNGST Acts. Case-Laws GST Thu, 02 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766605