Allahabad HC: Absence of Activity at Principal Place Doesn’t Imply Invoice to Assessee is Fake - (14 Jul 2025)

GOODS AND SERVICES TAX

Allahabad HC has held that absence of any activity at the principal place of business of the assessee, by itself cannot result in a presumption that the invoice that was issued to the assessee was fake and that the assessee is not the owner of the goods.

Tags : ALLAHABAD HIGH COURT   ABSENCE OF ACTIVITY   PRINCIPAL PLACE  

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