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Court Dismisses Petition on ITC Blocking; Supplier Found Non-Existent, Passing Ineligible Credit to Taxpayers.

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....Blocking of Input Tax Credit (ITC) - The trader/supplier namely was non-existing entity and had not conducted any business activity at the address for which, registration was obtained and found to have passed on ineligible input tax credit to numerous tax payers. - Petition dismissed - HC....