Court Criticizes Delay in Unblocking Input Tax Credit u/r 86A; Urges Legal Action Instead of Procedural Delays.

Seeking direction to unblock Input Tax Credit - provisions of rule 86A - If indeed the respondents were of the view that the petitioner had not been cooperating with the department, they ought to have proceeded against it in a manner known to law. However, to say that reply is awaited and hence lifting of the restriction has not been resorted to is clearly illegal. - HC .....

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