Claiming ITC on Transactions with Non-Existent Firms Violates Principles of Natural Justice: Rajasthan HC dismisses Petition [Read Order]

Input tax credit had been wrongly availed by the buyer or seller, despite the existence of a seller or supplier
Rajasthan High Court - Input Tax Credit - Natural justice violation - Fake input tax credit claim - Fake ITC - taxscan

In a recent judgement, the Rajasthan High Court has ruled that claiming Input Tax Credit ( ITC ) on transactions with non-existent firms violates the principles of natural justice, leading to the dismissal of writ petition. The petitioner in a writ petition to invoke the extraordinary jurisdiction of this Court, despite the availability of an…

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