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    <title>Court Dismisses Application to Quash Criminal Proceedings on Fraudulent ITC; No Merit Found in Applicant&#039;s Claims.</title>
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    <description>Fraudulent Input Tax Credit (ITC) - Seeking quashing of entire criminal proceedings of the complaint - sanction order has been issued by a competent authority or not - passing of fraudulent input tax credit - retraction of statements after long time - There is no substance in the present application, calling for interference in either the complaint case or the order of cognizance or the order of the summoning - application dismissed. - HC</description>
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      <description>Fraudulent Input Tax Credit (ITC) - Seeking quashing of entire criminal proceedings of the complaint - sanction order has been issued by a competent authority or not - passing of fraudulent input tax credit - retraction of statements after long time - There is no substance in the present application, calling for interference in either the complaint case or the order of cognizance or the order of the summoning - application dismissed. - HC</description>
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