2024 (10) TMI 1502

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....cate for respondent ORDER Heard. 2. The contention of the respondent is that till date the alleged availment of fake input tax credit by the petitioner has not crossed the limit of 500 lakhs, which Rs.500 lakhs, which is punishable under Section 132(5) of the Central Goods and Services Act, 2017 (for short, "the Act of 2017"). Therefore, at present the respondent is not intending to arrest the ....