Case Laws / Head Notes / Paras
Allegation of issuing fake/flying invoices and claiming input tax against such invoices—Liability raised against tax payer based on presumptions—No attempt made by the Department to verify the invoices—In the present case the show cause notice was issued in a mechanical manner— Allegations were vague and the facts had not been verified—Moreover, the taxpayer was asked to establish that its suppliers i.e. the eight distinct entities had not made supplies and that they had not deposited the output tax in the government treasury—It was on this basis that it was presumed that the invoices were fake/flying and thus the input tax adjusted against such invoices was alleged to be inadmissible— Taxpayer was further asked to produce documents which were not ...
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