TaxTMI 
TaxTMI 
2024 (10) TMI 121
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....isankar R. For the Respondent : Smt. Jasmine M M (GP). JUDGMENT The petitioner has approached this court being aggrieved by the fact that input tax credit claimed by the petitioner to the extent of Rs. 1,77,250/- has been blocked in terms of the provisions contained in Rule 86A of the CGST /SGST Rules 2017 without any just cause or reason. The learned counsel for the petitioner submits that E....
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....nput tax credit by issuing fake GST invoices without actually supplying goods. The transactions entered into by M/s. T.V. Selvaraj & Co. with various entities in Kerala (including the petitioner) are also mentioned in the said communication. It is submitted that since the petitioner had claimed input tax credit to the tune of Rs. 1,77,250/- on account of certain transactions with M/s. T.V. Selvara....
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....2024 and has also been unable to file its GSTR-I. 4. The learned Government Pleader would submit that the blocking of credit to the tune of Rs. 1,77,250/- will not prevent to the petitioner from filing its GSTR 3B or GSTR-1. It is submitted that only effect of an order blocking credit is that the credit to the extent mentioned in the proceedings cannot be availed by the petitioner for discharging....