GST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - ...

Court Sets Aside Penalty Order; Fresh GST Fraud Proceedings Possible After Investigation into Misuse of Aadhar and PAN.

October 27, 2021

Case Laws GST HC

GST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - offence of issuing invoice without supply of goods in violation of TN-GST, C-GST Acts and rules thereunder - levy of penalty u/s 122(1)(ii) of TNGST and CGST Acts - a criminal complaint has been lodged by the writ petitioner and investigation is under-way - it would only be appropriate to set aside the impugned order without expressing any view or opinion on the merits of the matter, leaving it open to respondents to proceed afresh either against writ petitioner or any other entity or person depending on the outcome of investigation that is under-way qua alleged misuse of writ petitioner's Aadhar and PAN cards to obtain a fake registration. - HC

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GST Fraud - Misuse of Aadhar and PAN cards of writ petitioner - ...

Court Sets Aside Penalty Order; Fresh GST Fraud Proceedings Possible After Investigation into Misuse of Aadhar and PAN.

October 27, 2021

Case Laws GST HC

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