Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights July 2021 Year 2021 This

Continuous Blocking of the electronic credit ledger beyond one ...

July 3, 2021

Case Laws     GST     HC

Continuous Blocking of the electronic credit ledger beyond one year - Input tax credit - fake invoices issued by non-existing firms - Rule 86(A)(1) - The continuance of blockage of petitioner’s electronic credit ledger cannot continue beyond one year - HC

View Source

 


 

You may also like:

  1. Blocking of Input Tax Credit (ITC) for more than one year - Since the guidelines are very clear that after one year, the registered person would be able to debit input...

  2. The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

  3. Jurisdiction or authority to block any input tax credit - Reason to believe that input tax available in the electronic credit ledger has been fraudulently availed or is...

  4. Tax authority's action of blocking input tax credit in electronic credit ledger without following due process held untenable. Cross-utilization of credit between CGST...

  5. Blocking of input tax credit - The respondents are directed to withdraw the negative block of the electronic credit ledger at the earliest. The negative block. Whatever...

  6. Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020,...

  7. Blocking of input tax credit / electronic credit ledger account - We should not be mistaken for saying as if errant dealer should be left scot free, if there is any...

  8. Input tax credit - Seeking withdrawal of negative block of the electronic credit ledger of the Petitioners as visible from the extract of credit ledger - scope and...

  9. Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

  10. Power of authorities to block Input Tax Credit of the registered recipient - Rule 86-A of CGST Rules, 2017 - Rule 86-A (3) is very specific to the effect that the...

  11. Rule 86A of the Central/State Goods and Services Tax Rules, 2017, which allows blocking of the Electronic Credit Ledger, has been held unconstitutional by the High Court...

  12. Withholding to release refund/reimbursement of additional GST tax liability to the Petitioners - the payment of tax by utilization of the tax credit is a valid mode of...

  13. Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

  14. This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

  15. Blocking the Input Tax Credit (ITC) of the petitioner in the electronic cash ledger without any reasons - In the given factual matrix of the case, this Court is inclined...

 

Quick Updates:Latest Updates