TMI Blog2021 (8) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... payer has claimed ITC using fake invoices - HELD THAT:- The claim of ITC is one that would have to be decided based on documents that are supplied by an assessee as well as material collated/available with the Assessing Officer and not by way of a cursory order, as has been done in the present case. The representation of the petitioner dated 18.02.2021 encloses several documents that must be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essed by both learned Counsel, this writ petition is disposed even at this juncture. 2. The petitioner is registered as a dealer on the file of the sole respondent in terms of the provisions of the Goods and Service Tax Act, 2017. The petitioner had earlier approached this Court in W.P. No.280 of 2021, seeking a direction to unblock the Input Tax Credit (ITC) available in the electronic credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this opportunity has not been availed by the petitioner, who cites the lock-down on account of the on-going pandemic. 4. Be that as it may, the impugned order dated 22.06.2021 rejects the claim for ITC simply stating that ' the tax payer has claimed ITC using fake invoices. Hence the corresponding ITC is disallowed '. The claim of ITC is one that would have to be decided based on docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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