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