Blocking of ITC under Rule 86A without recording ‘reasons to believe’ and objective evidence is legally unsustainable
The Hon’ble Patna High Court in Graphic Trades Pvt. Ltd. v. State of Bihar and…
GST Article
GST Article
Rule 86A Conundrum: Interpretation Battles in High Courts
The recent judgment of the Madras High Court in the case of Tvl. Skanthaguru Innovations…
GST Article
High Court
Negative blocking is within the scope of provisions of Rule 86A of the CGST Rules
The Hon’ble Madras High Court in the case of Tvl. Shanthaguru Innovations Private Limited v.…
GST Article
High Court
Whether State tax officer has jurisdiction to block electronic credit ledger u/r 86A exceeding monetary limit specified by CBIC in the circular
Yes, the Honorable Orissa High Court in the case of Atulya Minerals v. Commissioner of…
GST Article
High Court
Revenue Department not empowered to block ITC in excess of credit available in the Electronic Credit Ledger
The Hon’ble Delhi High Court in the case of Best Crop Sciences Private Limited v.…
GST Article
High Court
Whether the revenue department can block an Electronic Credit Ledger by making a negative balance?
No, the Honorable Telangana High Court in Laxmi Fine Chem v. Assistant Commissioner [W.P. No.…
Lawgics
Lawgics – Judgment No. 143
Judgment no. 143 dated 10.06.2024 is presented below for your reading and reference. Author and Advocate Ms.…