Karnataka High Court
For assessee
Case-law directory
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Karnataka High Court
Where petitioners, scrap-trading firm proprietors, purchased goods from validly registered suppliers with payment through banking channels, held invoices, filed GST returns, and faced allegations of bogus invoices due to subsequent supplier cancellation, ITC could not be denied without proof of fraud or collusion, and anticipatory bail was justified as custodial interrogation was unwarranted given cooperation and no prior antecedents
Madras High Court
Where registered persons challenged orders assessing liability for fraudulent ITC availed based on a key witness's statement but were denied cross-examination, right to cross-examination was not absolute since allegations pertained to bogus ITC and could be rebutted by documentary evidence, thus, mere denial of cross- examination did not vitiate adjudication, making statutory appeal appropriate remedy