Court Orders Unblocking of Input Tax Credit; Show Cause Notice to be Issued for Fraudulent Registration and Misstatement.

Input Tax Credit - Credit disallowed on the ground being that the party with whom the assessee had transaction is non-existing at the declared place of business and the registration has been obtained by exercising fraud and willful misstatement/suppression of fact - ITC directed to be unblocked - SCN to be issued and adjudicated - HC .....

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