https://www.taxtmi.com/caselaws?id=799068 Blocking of input tax credit remained in place where the registered person had closed its business, its registration was cancelled, and it disclosed no intended use for the blocked credit. Statutory proceedings concerning input tax credit allegedly availed from non-existing taxpayers were also pending. These circumstances required the registered person to participate in those proceedings rather than seek interference with the credit-blocking action. The challenge to the blocked credit therefore failed. en-us Thu, 27 Aug 2026 00:00:00 +0530 Wed, 16 Sep 2026 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799068 Blocking of input tax credit remained in place where the registered person had closed its business, its registration was cancelled, and it disclosed no intended use for the blocked credit. Statutory proceedings concerning input tax credit allegedly availed from non-existing taxpayers were also pending. These circumstances required the registered person to participate in those proceedings rather than seek interference with the credit-blocking action. The challenge to the blocked credit therefore failed. Case-Laws GST Thu, 27 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799068