https://www.taxtmi.com/caselaws?id=770289 HC dismissed a writ petition challenging tax authorities' findings on fraudulent input tax credit (ITC) claims. The court upheld Section 74 of CGST Act, rejecting the petitioner's arguments about ITC availment through non-existent firms. The court emphasized that mere invoices are insufficient to claim ITC without actual goods receipt, and mandated statutory deposit requirements must be followed. The petition was dismissed, preserving the original tax order. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 20:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770289 HC dismissed a writ petition challenging tax authorities' findings on fraudulent input tax credit (ITC) claims. The court upheld Section 74 of CGST Act, rejecting the petitioner's arguments about ITC availment through non-existent firms. The court emphasized that mere invoices are insufficient to claim ITC without actual goods receipt, and mandated statutory deposit requirements must be followed. The petition was dismissed, preserving the original tax order. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770289