After patiently bearing with me, he exclaimed if the laws are framed keeping the genuine businesses in mind and not fraudsters in mind. He stumped me further by stating that there was another amendment brought in the Rule 86A, which was effective from December 26, 2019, where powers were granted to officers for blocking the utilisation of ITC in certain circumstances, which include bogus credits, taken without deposit of tax to the government. and credit availed without invoice. Once such power exists with the officers, shouldn’t that be enough to deny credit for fraud cases?