https://www.taxtmi.com/article/detailed?id=15133 The article critiques fraudulent availment of Input Tax Credit via fabricated invoices and non existent suppliers, contrasting Section 16's facilitative purpose with misuse. Two High Court cases show that complex, interlinked transactions alleging ineligible credits require factual adjudication, proper service and personal hearing, and must proceed through statutory adjudicatory and appellate remedies rather than writ relief. The piece stresses the need for rigorous departmental investigation and procedural safeguards before imposing tax demands and penalties. en-us Thu, 25 Sep 2025 08:38:14 +0530 Thu, 25 Sep 2025 08:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15133 The article critiques fraudulent availment of Input Tax Credit via fabricated invoices and non existent suppliers, contrasting Section 16's facilitative purpose with misuse. Two High Court cases show that complex, interlinked transactions alleging ineligible credits require factual adjudication, proper service and personal hearing, and must proceed through statutory adjudicatory and appellate remedies rather than writ relief. The piece stresses the need for rigorous departmental investigation and procedural safeguards before imposing tax demands and penalties. Articles Goods and Services Tax - GST Thu, 25 Sep 2025 08:38:14 +0530 https://www.taxtmi.com/article/detailed?id=15133