Judicial Corner: GST:  HC justified provisional attachment of bank a/c as assessee claimed ITC on fake invoices: Provisional attachment of bank account under Section 83 of CGST Act upheld where evidence showed fraudulent input tax credit claims from fake suppliers, to protect revenue interests. (20.09.2024)

GST: 

HC justified provisional attachment of bank a/c as assessee claimed ITC on fake invoices:

Provisional attachment of bank account under Section 83 of CGST Act upheld where evidence showed fraudulent input tax credit claims from fake suppliers, to protect revenue interests. 

[IN THE HIGH COURT OF DELHIJV, Creatives Pvt. Ltd. Versus Principal Additional Director General, DGGI, Gurugram Zonal Unit, Gurugram And Anr. W.P. (C) No. 10042 of 2024 and CM Appl. Nos. 41048 & 41163 of 2024, decided on 23-7-2024]