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GST - Highlights / Catch Notes

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Recovery of dues - blocking the input tax credit available in ...


Court Orders Unblocking of Input Tax Credit, Finds No Justification for Rule 86A Invocation in GST Case.

January 21, 2021

Case Laws     GST     HC

Recovery of dues - blocking the input tax credit available in the credit ledger account of the writ applicant for recovering dues - invocation of Rule 86A of the Central Goods & Service Tax Rules, 2017 - We fail to understand how Rule 86A could have been invoked in the present matter. - The respondent No.2 is directed to unblock the input tax credit available in the credit ledger account of the writ applicant at the earliest - HC

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