Fraudulent Claim of Input Tax Credit based on Forged Invoice: Kerala HC upholds Denial of ITC [Read Order]

The court observed that the allegation against the petitioner was that the input tax credit had been claimed based on the forged invoices without a supply of any goods and services
Fraudulent Claim - Input Tax Credit - Forged Invoice - Kerala HC - Denial of ITC - taxscan

In a recent case, the Kerala High Court upheld the denial claim of Input Tax Credit ( ITC ) on the ground that the claim was fraudulent as it was claimed based on a forged invoice. The court dismissed the writ petition and directed the adjudication authority to complete the adjudication process expeditiously. Sri Puthaparambil…

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