9911796707
TMI Blog2024 (9) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r or an officer authorised by him in this behalf, not below the rank of an Assistant Commissioner, having reasons to believe that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible in as much as: a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36- i. issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no long ..... X X X X Extracts X X X X X X X X Extracts X X X X
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