2024 (12) TMI 516

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....JP:47899 - DB, 2025 (92) G. S. T. L. 485 (Raj.)<br>RAJASTHAN HIGH COURT - HC<br>Dated:- 22-11-2024<br>D. B. Civil Writ Petition No. 14894 / 2024 - -<br>GST<br>HON&#39;BLE MR. JUSTICE AVNEESH JHINGAN And HON&#39;BLE MR. JUSTICE ASHUTOSH KUMAR For the Petitioner : Mr. Ravi Gupta , Adv For the Respondent : Mr. Naresh Gupta, Senior Standing Counsel for DGGSTI. Mr.Kartikeya Sharma, Adv. for Mr.Sande....

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....or the respondent submits that as a result of the intelligence input received, investigation and the searches carried out, it was found that the petitioner is indulging in generating fake Input Tax Credits (ITC) by doing cash transactions and relying upon the fake invoices issued. The contention is that as per the circular dated 09.02.2018 the Central Tax Officers of Audit Commissionerates and DGG....