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Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to believe the input tax credit claim was fraudulent u/r 86A of GST Rules, 2017. Court held that impugned notices/intimation were within jurisdiction and in accordance with GST Act and Rules. No grounds found to interfere with intimation and notices. Writ petition dismissed.
Petitioner sought quashing of intimation blocking input tax credit, alleging forged invoices without actual supply of goods or services. Competent officer had reason to believe the input tax credit claim was fraudulent u/r 86A of GST Rules, 2017. Court held that impugned notices/intimation were within jurisdiction and in accordance with GST Act and Rules. No grounds found to interfere with intimation and notices. Writ petition dismissed.
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