Impugned order quashed on ineligible ITC claim; 25% disputed tax deposit required under GST rules

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC quashed the impugned order relating to ineligible ITC claimed via an invoice from a non-existent dealer, subject to the petitioner depositing 25% of the disputed tax within 30 days. The quashed order is deemed an addendum to the show cause notice, requiring the petitioner to file a detailed reply within 30 days. Upon compliance, the blocked credit shall be unblocked, and the respondent must pass a fresh order on merits within three months. The petition is disposed of accordingly.....