HC declined to intervene in challenge against ITC blocking u/r ...

Kerala High Court Declines Writ Against GST Fraud Investigation u/s 74, Directs Petitioner to Follow Statutory Remedies.

January 23, 2025

Case Laws GST HC

HC declined to intervene in challenge against ITC blocking u/r 86A(1) of Kerala GST Rules and show cause notice u/s 74 of CGST/KSGST Act. Court determined allegations of fraudulent transactions using fake invoices and supply without actual movement of goods involved disputed factual matters unsuitable for writ jurisdiction under Article 226. Petitioner directed to pursue statutory remedies before designated authorities. The existence of specific allegations regarding fraudulent conduct and fake invoices placed the matter outside scope of constitutional writ jurisdiction, necessitating resolution through prescribed administrative channels.

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HC declined to intervene in challenge against ITC blocking u/r ...

Kerala High Court Declines Writ Against GST Fraud Investigation u/s 74, Directs Petitioner to Follow Statutory Remedies.

January 23, 2025

Case Laws GST HC

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