The Hon’ble Punjab & Haryana High Court in Kaushal Kumar Mishra vs. Addl Director General & anr [CWP-21387-2020 (O&M), decided on February 12, 2021]dismissed the petition and refused to interfere with the investigations undertaken by the competent authorities against the proprietor, for alleged misuse and fake availment of Input Tax Credit (“ITC”). Further, the Hon’ble HC held that...

[[ This is a content summary only. Visit my website for full links, other content, and more! ]]