Writ Petition Not Maintained for Procedural Challenges in ITC Denial When Appellate Remedy Exists Issue: Whether a writ petition challenging demands and penalties related to the alleged issuance of “goods-less invoices” and fraudulent Input Tax Credit (ITC) can be entertained on grounds of procedural irregularities (officer’s authority, lack of pre-consultation, consolidated SCN for multiple years)… Read More »

Writ Petition Not Entertained Due to Assessee’s Lack of Diligence in Responding to Show Cause Notice for Fraudulent ITC Issue: Whether a writ petition challenging an order confirming demand, interest, and penalty for fraudulent Input Tax Credit (ITC) is maintainable when the assessee failed to respond to multiple show cause notices and opportunities for personal… Read More »

Writ Petition Not Maintainable for Factual Disputes in Fraudulent ITC Cases When Appellate Remedy Exists Issue: Whether a writ petition (under Article 226 of the Constitution) is maintainable to challenge a penalty imposed for fraudulent Input Tax Credit (ITC) transactions, when the challenge involves disputed questions of fact regarding the petitioner’s role, the justification of… Read More »

Assessee Providing Support Services to Overseas Parent Not an Intermediary for IGST Refund Issue: Whether an Indian subsidiary, providing support services to its foreign parent company (which deals with foreign universities and students) for facilitating Indian students’ enrollment in foreign courses, qualifies as an “intermediary” under the Integrated Goods and Services Tax Act, 2017, thereby… Read More »