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2024 (9) TMI 495 - HC - GSTSeeking for setting aside the notices - case of the petitioner is that the respondent has resorted to blocking of Input Tax Credit (ITC) in exercise of power under Rule 86A of CGST/IGST Rules, 2017 - HELD THAT - In view of admitted facts and that the period of one year having lapsed, the blocking of ITC at Annexure-'K' dated 19.05.2023 has been set aside and consequently, the blocking of Credit Ledgers at Annexures-'L', 'L1' and 'L2' dated 20.05.2023, 03.06.2023 and 05.06.2023 are set a side. Petition disposed off.
The petitioner sought to set aside notices and order regarding blocking of Input Tax Credit (ITC) under Rule 86A of CGST/IGST Rules, 2017. The blocking of ITC for one year was set aside as the period had lapsed. The petition was disposed of accordingly.
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