https://www.taxtmi.com/caselaws?id=765010 Where disputed GST fraud allegations, including fake invoices and alleged absence of movement of goods, are raised, the High Court will not ordinarily examine the merits of blocking input tax credit or the adjudication order in writ jurisdiction. Rule 86A blocking is a temporary measure valid for one year, and no prior hearing is statutorily mandated before such action. The existence of an efficacious statutory appeal under Section 107 made writ intervention inappropriate, so the petitioner was relegated to the appellate remedy. en-us Thu, 12 Dec 2024 00:00:00 +0530 Wed, 22 Jan 2025 14:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765010 Where disputed GST fraud allegations, including fake invoices and alleged absence of movement of goods, are raised, the High Court will not ordinarily examine the merits of blocking input tax credit or the adjudication order in writ jurisdiction. Rule 86A blocking is a temporary measure valid for one year, and no prior hearing is statutorily mandated before such action. The existence of an efficacious statutory appeal under Section 107 made writ intervention inappropriate, so the petitioner was relegated to the appellate remedy. Case-Laws GST Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765010