2024 (12) TMI 516

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..... P:47899 - DB - RAJASTHAN HIGH COURT - HC - Dated:- 22-11-2024 - D. B. Civil Writ Petition No. 14894 / 2024 - - - GST - Seeking quashing of SCN - petitioner submits that the allocation of the petitioner is of the State jurisdiction - Proper Adjudicating Authority - generation of fake Input Tax Credits (ITC) by doing cash transactions and relying upon the fake invoices issued - HELD THAT:- The chal .....

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..... F.No.DGGI/INT/INTL/927/2023- GRA. 2. The brief facts are that the petitioner is a registered dealer under the Goods and Services Tax Act, 2017 (for short the Act of 2017 ). A show cause notice dated 31.07.2024 was issued by the Deputy Director, Office of Directorate General of Goods and Services Tax Intelligence, Jaipur Zonal Unit (for short DGGSTI ). Hence, the present petition. 3. Learned counse .....

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