https://www.taxtmi.com/caselaws?id=798705 Section 61 return scrutiny and Rule 99 procedures are not mandatory jurisdictional preconditions for proceedings under Section 74A where the proper officer relies on independent material. Allegations of input tax credit claimed through fake invoices, fictitious entities, or supplies not actually received prima facie support initiation of fraud-based proceedings, while the underlying facts require statutory adjudication. Writ intervention against a show-cause notice is generally unavailable where objections involve disputed facts and no lack of jurisdiction, breach of natural justice, fundamental-rights violation, or surviving validity challenge is established. Merits defences remain available before the adjudicating authority. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798705 Section 61 return scrutiny and Rule 99 procedures are not mandatory jurisdictional preconditions for proceedings under Section 74A where the proper officer relies on independent material. Allegations of input tax credit claimed through fake invoices, fictitious entities, or supplies not actually received prima facie support initiation of fraud-based proceedings, while the underlying facts require statutory adjudication. Writ intervention against a show-cause notice is generally unavailable where objections involve disputed facts and no lack of jurisdiction, breach of natural justice, fundamental-rights violation, or surviving validity challenge is established. Merits defences remain available before the adjudicating authority. Case-Laws GST Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798705