goods being of
Ashoka Leyland OEM only. Nonetheless the fact that the goods which were
supplied were fake or counterfeit or otherwise not the original ... goods supplied were as per
the purchase order. The goods were received by the defendant. Now ordinarily
if the goods are fake, spurious or otherwise
applicants have created fake firms. Fake
business transaction of Rs.1400 Crore approximately has been
shown in the name of these fake firms involving input ... availing input tax credits by issuing invoices without actual
supply of goods. Fake invoices are forwarded to beneficiaries,
most of them are situated in Maharashtra
sole purpose of transacting invoices which
without actually supply of goods have passed fake ITC to suppliers. As per
the enquiry and GSTR-3B return ... fraudulent
availment and passing of fake Input Tax Credit on the basis of
fake invoices without accompanying goods needs thorough
examination considering various angles such
Credit. Further, it has been found that the petitioners have
been issuing goodsless GST Invoices eway bills only for various
types of scrap ... ground that the investigation in respect of
the beneficiary who received fake/goodsless invoices from the firms
operated by the petitioners, is still underway
documents on record. Coloured pictures of the
original goods and fake goods have also been filed alongwith the
plaint. From the perusal of documents
defendant which were identified
by the AR of plaintiff company as fake goods. Inventory of Goods
seized from the premises of defendant was also placed ... report of Local Commissioner.
Coloured pictures of the original goods and fake goods have also
been filed alongwith the plaint. From the perusal of documents
documents on record. Coloured pictures
of the original goods and fake goods have also been filed alongwith
CS (Comm
record any shred of document in support of
sale of their goods under their alleged trademark in India or abroad,
plaintiff has not filed ... report of Local Commissioners.
Coloured pictures of the original goods and fake goods have also
been filed alongwith the plaint. From the perusal of documents
statement of accounts. The photographs of the defendants goods
vizaviz plaintiff's goods have also been placed on record ... Local Commissioner's report to extent of
seizure of fake goods also supports the plaintiff's contention. Plaintiff's
version
invoicing was done by Suumaya upon
the Capalpha and the goods were to be shipped directly
to Dentsu by Suumaya or as per Dentsu directions ... lorry receipts prepared by
Suumaya showing the dispatch and delivery of goods were fake
including certain other crucial documents. It was further
discovered that Dentsu
