2024 (9) TMI 1577 - HC - GST

Seeking quashing of the intimation to the petitioner blocking the input tax credit - forged invoices without supply of any goods and services - competent Officer has reason to believe that the claim for input tax credit is fraudulent claim - Rule 86A of the GST Rules, 2017 - HELD THAT - This Court does not find that impugned notices/intimation are without jurisdiction or contrary to the law as provided under the GST Act or Rules made thereunder. Therefore, this Court find no ground to interfere with the impugned intimation and notices. Hence this writ petition is hereby dismissed.

Summary

The High Court dismissed the writ petition seeking to quash the intimation blocking input tax credit under Rule 86A of the GST Rules, 2017. The Court found no grounds to interfere as the allegations were that the credit was fraudulently claimed based on forged invoices. The adjudication authority was directed to complete the process promptly.