[GUEST ACCESS MODE: Data is scrambled or limited to provide examples. Make requests using your API key to unlock full data. Check https://lunarcrush.ai/auth for authentication information.]  CA Bimal Jain [@BimalGST](/creator/twitter/BimalGST) on x 133.5K followers Created: 2025-07-14 14:34:48 UTC 🔥📛 HC: Negates innocence of being cyber-fraud victim involving GST-number; Dismisses writ involving fake ITC ➡️ The Court rejected the Assessee's defense that their GST credentials were misused by a third party (Mr. Sampat Kumar) to generate fake Input Tax Credit (ITC), holding that such claims do not absolve the registered person from tax liability under GST law. ➡️ The Assessee and his family members had obtained multiple GST registrations but consistently filed NIL returns, which the Court interpreted as indicative of the absence of actual business activity and supportive of the Revenue’s claim of fraudulent ITC. ➡️ The Assessee failed to counter the factual assertions made by the Revenue in its counter affidavit. The Court highlighted this non-rebuttal as a critical weakness, reinforcing the credibility of the Department’s allegations. ➡️ The High Court held that the facts did not justify intervention under Article XXX of the Constitution, as the Assessee could not demonstrate any violation of fundamental rights or procedural irregularity in the demand raised. ➡️ The ruling underscores a key principle: the registered GST taxpayer is responsible for the use of their credentials and for ensuring compliance, regardless of alleged third-party misuse. ✔️ Patna HC - Mangalam Enterprises vs State of Bihar and Others [Civil Writ Jurisdiction Case No.1150 of 2025] #GST #GSTUpdate #GSTCaseUpdate #AdvBimalJain #GSTwithBimalJain #a2ztaxcorpllp #GSTUpdate #GSTcaseLaw XXX engagements  **Related Topics** [tax bracket](/topic/tax-bracket) [gst](/topic/gst) [stocks defense](/topic/stocks-defense) [$itcbo](/topic/$itcbo) [Post Link](https://x.com/BimalGST/status/1944767540686618890)
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CA Bimal Jain @BimalGST on x 133.5K followers
Created: 2025-07-14 14:34:48 UTC
🔥📛 HC: Negates innocence of being cyber-fraud victim involving GST-number; Dismisses writ involving fake ITC
➡️ The Court rejected the Assessee's defense that their GST credentials were misused by a third party (Mr. Sampat Kumar) to generate fake Input Tax Credit (ITC), holding that such claims do not absolve the registered person from tax liability under GST law.
➡️ The Assessee and his family members had obtained multiple GST registrations but consistently filed NIL returns, which the Court interpreted as indicative of the absence of actual business activity and supportive of the Revenue’s claim of fraudulent ITC.
➡️ The Assessee failed to counter the factual assertions made by the Revenue in its counter affidavit. The Court highlighted this non-rebuttal as a critical weakness, reinforcing the credibility of the Department’s allegations.
➡️ The High Court held that the facts did not justify intervention under Article XXX of the Constitution, as the Assessee could not demonstrate any violation of fundamental rights or procedural irregularity in the demand raised.
➡️ The ruling underscores a key principle: the registered GST taxpayer is responsible for the use of their credentials and for ensuring compliance, regardless of alleged third-party misuse.
✔️ Patna HC - Mangalam Enterprises vs State of Bihar and Others [Civil Writ Jurisdiction Case No.1150 of 2025]
#GST #GSTUpdate #GSTCaseUpdate #AdvBimalJain #GSTwithBimalJain #a2ztaxcorpllp #GSTUpdate #GSTcaseLaw
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