https://www.taxtmi.com/caselaws?id=782312 HC upheld the validity and application of Section 68 of the GST Act and related provisions, holding that although procedural lapses occurred in treating the stationed vehicle as "in transit," the petitioner was not entitled to relief. The court found that the petitioner had colluded in a systematic scheme to defraud the revenue by generating fictitious outward liabilities, using bogus entities, and claiming fraudulent input tax credit by exploiting systemic gaps in the GST regime. Observing that equitable relief under Article 226 is discretionary and unavailable to parties with unclean hands, HC dismissed the writ petition and imposed costs of Rs. 5,00,000 on the petitioner-company. en-us Fri, 07 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 16:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782312 HC upheld the validity and application of Section 68 of the GST Act and related provisions, holding that although procedural lapses occurred in treating the stationed vehicle as "in transit," the petitioner was not entitled to relief. The court found that the petitioner had colluded in a systematic scheme to defraud the revenue by generating fictitious outward liabilities, using bogus entities, and claiming fraudulent input tax credit by exploiting systemic gaps in the GST regime. Observing that equitable relief under Article 226 is discretionary and unavailable to parties with unclean hands, HC dismissed the writ petition and imposed costs of Rs. 5,00,000 on the petitioner-company. Case-Laws GST Fri, 07 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782312