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of The High Court upheld the levy of tax and penalty on the petitioner for fraudulent claim of Input Tax Credit (ITC) u/s 16 of the GST Act. The petitioner claimed ITC based on non-existent firms, later revealed by investigation. The court held that mere registration of firms does not entitle ITC if no actual supplies were made. Fraud vitiates proceedings, allowing authorities to reclaim wrongly availed benefits. The court found no illegality in the orders and dismissed the petition.
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