![100 Case Laws On Fake ITC Under GST [Along With Judgement Copy] – PART 4](https://www.jurishour.in/wp-content/uploads/2025/05/case-digest-696x392.webp "case digest")
The 100 Most Significant Judgments on Fake ITC Under GST – Part 4 by JurisHour.
At JurisHour, we bring you the judgments on Fake ITC Under GST —a curated list for taxpayers, legal professionals, and GST practitioners.
Our selection process focuses on judgments that:
- Directly impact taxpayers and businesses through clarifications on GST law and compliance.
- Settle critical disputes in tax administration or interpretation of statutes.
- Provide valuable insights for GST lawyers, consultants, and industry leaders.
The list of 100 judgments will be published in ten parts and this is the fourth part:
Supreme Court
The Supreme Court had revived criminal proceedings against Chartered Accountant (CA) accused of defrauding a subsidiary of foreign company and extracting money in the name of Input Tax Credit liability.
Delhi High Court
The Delhi High Court has imposed the cost Rs. 50K cost on accused challenging the order and held that the misuse of Section 16 of the Central Goods and Service Tax Act by availing wrongful Input Tax Credit (ITC) caused enormous dent in GST regime.
- GST Dept. to Share Relied Upon Documents In Rs. 172 Crore ITC Fraud Case Involving Goods-less Invoices: Delhi HC
The Delhi High Court has directed the Goods and Service Tax Department (GST) to provide relied upon documents (RUDs) in Rs. 172 Crore Input Tax Credit (ITC) fraud case involving goods-less invoices.
The Delhi high Court has refused the bail cancellation plea of Directorate General of GST Intelligence (DGGI) of the alleged mastermind of fake billing racket passing fake Input Tax Credit (ITC) worth Rs. 280 crores.
The Delhi High Court has held that the credit ledger cannot be blocked beyond the period of one year, as stipulated under Rule 86A of the CGST Rules, 2017.
- No Effort Was Made By Petitioner To File Reply Or Documents: Delhi High Court Upholds Order Demanding Wrongfully Availed ITC
The Delhi High Court has held that upholds the Order Demanding wrongfully availed Input Tax Credit (ITC) as the petitioner did not make any efforts to file reply or documents.
Karnataka High Court
The Karnataka High Court has held that the provisions of Bhartiya Nagrik Suraksha Sanhita, 2023 (BNSS) is applicable to criminal proceedings under Good and Service Tax (GST).
Himachal Pradesh High Court
The Himachal Pradesh High Court has dismissed the plea by the Himalaya Wellness Company challenging 15 pages show cause notice (SCN) demanding in admissible GST Input Tax Credit (ITC) worth Rs. 4.37 crores.
Patna High Court
The Patna High Court has held that there is no jurisdictional error on part of state authority in issuing notice in the wrongful availment of Input Tax Credit (ITC).
Lower Court
The Meerut Court has denied bail to persons involved in fake copper scrap billing racket with the objective of wrongful availment of Input Tax Credit (ITC).
