Madhav Copper Limited Vs State Of Gujarat
Date: April 10, 2023
Subject Matter
Authorities directed to complete the adjudication proceedings in time-bound manner and the order of provisional attachment would stand on its own fate once the proceedings are over
Summary
The petitioner company, engaged in the copper and copper scrap business, was accused of wrongfully availing Input Tax Credit for four financial years by making fake purchases from 39 fictitious business firms. The GST authorities passed a provisional…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT These two Special Civil Applications are interactive. Therefore, they were heard together to be treated for disposal by this common order. 2. The petitioner company engaged in the business of copper and copper scrap faced certain serious allegations in respect of wrongful availment of Input Tax Credit in respect of the financial year 2017-2018…