2022 (5) TMI 458 - DELHI HIGH COURT - GST

Head Note / Extract:
Blocking of ITC - investigation being carried out with regard to fake invoices - HELD THAT:- Prima facie investigations will have to be individualized and particulars will have to be given vis-à-vis each assessee. At the moment, there is no such material on record. The matter requires examination; especially in view of the fact that the ITC in the case of petitioner no.2 has remained blocked for more than the prescribed period under Rule 86A(3), which is, one year - Issue notice.