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2020 (3) TMI 64 - HC - GSTInput tax credit - bogus tax purchases - allegation is that the purchases made from the firms are bogus tax purchases and no input tax could have been availed on such bogus tax purchase - HELD THAT:- The statute governing the field i.e. The Integrated Goods and Services Tax Act, 2017 r/w The Central Goods And Services Tax Rules, 2017, which provides for a complete mechanism in case of evasion of the tax and this contention is that the show-cause notice has been issued to the petitioner and the petitioner has filed a reply to the show-cause notice, hence it is a premature writ petition as no final order has been passed. As the statue is a complete code in itself, the respondents are yet to pass a final order, no case for interference is made out in the matter - The admission is declined.
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