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HomeGSTPunjab & Haryana High Court Upholds GST Demand U/s 74 for Fraudulent...

Punjab & Haryana High Court Upholds GST Demand U/s 74 for Fraudulent ITC Claimed Through Cancelled Dealers

GST

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By Mariya Paliwala
Punjab & Haryana High Court Upholds GST Demand U/s 74 for Fraudulent ITC Claimed Through Cancelled Dealers

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The Punjab and Haryana High Court has dismissed a writ petition filed by Ludhiana-based partnership firm M/s Usha Industries (India), upholding GST proceedings initiated under Section 74 of the GST Act for allegedly availing fraudulent Input Tax Credit (ITC) through transactions with suppliers whose GST registrations had already been cancelled.  The Division Bench comprising Justice…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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