Court Dismisses Writ Petition on ITC Availment; No Discretionary Relief Granted Under GST Act Section 70 Inquiry.

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....Inquiry proceedings initiated against the petition u/s 70 of GST - Availment of Input Tax Credit (ITC) - The facts of the instant case do not qualify for use of discretion by the writ Court in order to grant the writ petitioner such reliefs as prayed for - The writ petition is liable to be dismissed.....