Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226

The Patna High Court has stated no prima facie case for interference under Article 226 (writ jurisdiction) concerning a GST ITC fraud involving nine GSTINs and nil returns. This ruling indicates that while an alleged fraud with massive ITC claims and nil returns is concerning, the court found that the petitioner had not demonstrated sufficient grounds for immediate judicial intervention through a writ petition. The court likely expects the tax authorities to follow due process and conduct their investigation. This decision suggests a judicial reluctance to intervene prematurely in ongoing tax investigations unless there is a clear violation of fundamental rights or an abuse of power.