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2023 (9) TMI 994 - HC - GSTFraudulent availment and passing of ineligible Input tax credit to numerous taxpayers - HELD THAT:- Prima facie, the views of the Board regarding Rule 86-A(1)(a) and (c) of the Rules appears to be in order. The provisions do not permit the registered person to avail input tax credit on invoices or debit notes without actually receiving goods or services or both. Only Credit that is validly availed can be utilised for discharging the tax liability. This writ petition disposed off at the time of admission by permitting the petitioner to give a representation to the impugned Notice of Intimation dated 09.05.2023, within a period of 15 days from the date of receipt of a copy of this order.
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