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TMI Blog2024 (9) TMI 1577X X X X Extracts X X X X X X X X Extracts X X X X ..... MENT DINESH KUMAR SINGH, J. 1. The present writ petition has been filed seeking quashing of the intimation to the petitioner blocking the input tax credit. 2. The Rule 86A of the GST Rules, 2017 provides the conditions of use of amount available in the electronic credit ledger and empowers the Commissioner or the Officer authorised by him under Sub-Rule (1) to disallow the debit on electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without receipt of goods or services or both; or b) 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 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such restriction." 3. Ms. Reshmita Ramachandran, learned Government Pleader submits that allegations against the petitioner are that the input tax credit has been claimed on the basis of the forged invoices without supply of any goods and services and the competent Officer has reason to believe that the claim for input tax credit is fraudulent claim. 4. This Court does not find that impugned no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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