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of <h1>Tax Credit Block Upheld: Rule 86A Validates GST Proceedings Against Fraudulent Invoice Claims and Directs Expedited Adjudication</h1> <h3>Sri. Puthaparambil Shereef Shanavas Versus State Tax Officer</h3> Sri. Puthaparambil Shereef Shanavas Versus State Tax Officer - 2024:KER:13391 The High Court dismissed the writ petition seeking to quash the intimation blocking input tax credit under Rule 86A of the GST Rules, 2017. The Court found no grounds to interfere as the allegations were that the credit was fraudulently claimed based on forged invoices. The adjudication authority was directed to complete the process promptly.
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