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2024 (5) TMI 914 - UTTARAKHAND HIGH COURTDenial of ITC - appellant as the supplier - appellant neither paid the tax nor has filed the returns - the invoices of sale made to the suppliers are with the appellant, and on the basis of the invoices the payments were made - proceedings u/s 74 can be initiated against appellant for availing ITC in a fraudulent manner or not? - HELD THAT:- Keeping in view the provisions of section 107 (6) (d) of the Uttarakhand Goods and Services Tax Act 2017, the order dated is being modified that since the appellant has produced all the invoices from the suppliers, and it was the duty of the suppliers to further file their returns, which they have not done, the order is being modified that appellant will deposit 10% of the amount, which is being demanded by the respondents. Appeal disposed off.
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