Subhash Singh V/s Deputy Commissioner, State Goods and Service Tax {HIGH COURT OF UTTARAKHAND}

Subhash Singh V/s Deputy Commissioner, State Goods and Service Tax {HIGH COURT OF UTTARAKHAND} :Date of Order : 03-05-2024In the case of Subhash Singh v. Deputy Commissioner, State Goods and Service Tax, the issue revolved around Input Tax Credit (ITC) claimed by the assessee on goods purchased with proper invoices and payment of GST. However, the suppliers from whom the goods were purchased failed to file their GST returns, resulting in a demand notice from the tax authorities alleging fraudulent ITC...

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