The assessee is a public sector undertaking. The order passed under section 148A(d) of the Income-tax Act, 1961 and the notice issued under section 148  of the Act. On writ the Court held that on the facts it was unlikely that the assessee would be engaged in input tax credit fraud as alleged by the respondents. Accordingly, till further orders, no action should be taken in pursuance of the order passed under section 148A(d) and the notice issued under section 148.Stay was granted until further orders. (AY. 2018-19)