Claiming GST ITC Without Actual Supply of Goods strikes Root Intent of ITC Facility: Delhi HC [Read Order]
The petitioner’s own director had admitted to issuing invoices without the movement of goods during a previous tax regime period, further weakening their case, noted the court
By Navasree A.M - On May 24, 2025 8:25 am - 2 mins read
The Delhi High Court has held that the fraudulent availing of Input Tax Credit ( ITC ) under the GST ( Goods and Services Tax ) regime, without any actual supply of goods or services, fundamentally violates the purpose and integrity of the ITC facility. A petition was filed by Banson Enterprises challenging an order-in-original…
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