https://www.taxtmi.com/caselaws?id=438714 The HC dismissed the writ petitions challenging the denial of input tax credit (ITC) on purchases from a supplier issuing fake invoices. The petitioner failed to avail the opportunity for personal hearing despite multiple notices and reminders. The court found no compliance with Section 16(2) conditions for claiming ITC, noting the supplier's address was non-operational and business was not conducted there. The petitioner's factual arguments were deemed unsuitable for writ jurisdiction. The petitioner was directed to pursue the remedy through an appeal before the Deputy Commissioner (St). en-us Tue, 18 Apr 2023 00:00:00 +0530 Wed, 30 Jul 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438714 The HC dismissed the writ petitions challenging the denial of input tax credit (ITC) on purchases from a supplier issuing fake invoices. The petitioner failed to avail the opportunity for personal hearing despite multiple notices and reminders. The court found no compliance with Section 16(2) conditions for claiming ITC, noting the supplier's address was non-operational and business was not conducted there. The petitioner's factual arguments were deemed unsuitable for writ jurisdiction. The petitioner was directed to pursue the remedy through an appeal before the Deputy Commissioner (St). Case-Laws GST Tue, 18 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438714