2021 (2) TMI 685

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....TION NO. 11581/2020 (T/RES) - -<br>GST<br>THE HON'BLE MR. JUSTICE B.M.SHYAM PRASAD PETITIONER: SRI. B.VENUGOPAL, ADVOCATE RESPONDENTS: SRI. B.S. VENKATANARAYANA., CGSC, SMT. M.R. VANAJA., ADVOCATE ORDER The petitioner is aggrieved by the Communication dated 10.6.2020 (Annexure-E) issued by the Office of the Superintendent of Central Tax, AWD-5 Range, West Division-5 Bangalore West Comm....

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....Enterprises Limited is being investigated for issuing invoices fraudulently without actual supply of goods or services. 3. The learned Counsel for the petitioner further submits that Rule 86A of the Central Goods and Services Tax Rules, 2017 (for short 'the Rules) mandates that the Commissioner or Officer who is authorized, but not below the rank of the Assistant Commissioner, can block credit ....