{"id":13569,"date":"2025-12-27T12:27:58","date_gmt":"2025-12-27T12:27:58","guid":{"rendered":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/?p=13569"},"modified":"2026-01-12T07:00:32","modified_gmt":"2026-01-12T07:00:32","slug":"gst-and-misuse-of-input-tax-credit-legal-provisions-enforcement-and-judicial-approach","status":"publish","type":"post","link":"https:\/\/www.legalserviceindia.com\/Legal-Articles\/gst-and-misuse-of-input-tax-credit-legal-provisions-enforcement-and-judicial-approach\/","title":{"rendered":"GST and Misuse of Input Tax Credit: Legal Provisions, Enforcement and Judicial Approach"},"content":{"rendered":"\n

<\/span>Abstract<\/span><\/h2>\n\n\n\n

The Goods and Services Tax (GST) regime was introduced to establish a transparent and efficient indirect tax system in India. The mechanism of Input Tax Credit (ITC) forms the backbone of GST by allowing seamless flow of credit and avoiding cascading of taxes. However, misuse of ITC through fake invoicing, circular trading, and fraudulent claims without actual supply of goods or services has emerged as a serious challenge for tax administration.<\/p>

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