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GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Refund of GST - Allegation of fake input tax credit - petitioner ...


Petitioner accused of false GST claims; court stresses integrity in seeking relief under writ jurisdiction.

July 20, 2021

Case Laws     GST     HC

Refund of GST - Allegation of fake input tax credit - petitioner was unable to discharge its GST liability in the third half of the year 2020-21 due to financial constraints - It is settled law that a petitioner who files a petition invoking the extra ordinary writ jurisdiction has to come to Court with clean hand. Further, a petitioner who seeks equity must do equity. - HC

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