Shine Abraham Vs State Tax Officer
Date: November 20, 2023
Court: High Court
Bench: Kerala
Type: Writ Petition
Judge(s)/Member(s): DINESH KUMAR SINGH
Subject Matter
Blocking of ITC in fictitious transactions case is upheld
Summary
The petitioner filed a writ petition seeking to quash the communication that blocked their input tax credit amounting to Rs. 16,00,000. The petitioner had received supplies from a firm with a fake GSTIN registration and address, which was found to be…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT 1. The present writ petition has been filed seeking quashing of the communication in Exhibit P-3 whereby the decision for blocking the input tax credit of the petitioner for an amount of Rs. 16,00,000/- has been communicated to the petitioner. 2. According to the petitioner, the petitioner had received supplys from Mr. Shine Abraham, M/s. Eversh…