ITC blocked – OnlineTaxUpdate

The Hon’ble Karnataka High Court in the case of S.P. Metals v. Assistant Commissioner of Central Tax [Writ Petition No. 21015 of 2023 dated January 3, 2024] allowed the writ petition and held that as per sub-rule (3) of Rule 86A…

GST Article High Court

ITC cannot be blocked when no order is issued u/s 74 of the CGST Act or Rule 86A of the CGST Rules

byCA Bimal Jain10/12/202310/12/2023

The Hon’ble Telangana High Court in the case of M/s. A.S.E. India v. Union of India [Writ Petition No. 4756 of 2023 dated November 6, 2023] the Impugned Notice, being in contravention of the provisions of the Central Goods and…

Tag: ITC blocked

Revenue Department is not authorized to block ITC for more than one year

ITC cannot be blocked when no order is issued u/s 74 of the CGST Act or Rule 86A of the CGST Rules