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GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Blocking of input tax credit - The respondents are directed to ...

Case Laws     GST

March 29, 2022

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 balance remained in the electronic credit ledger after the removal of the balance to negative figure, the same shall not be utilized by the writ applicant till the show cause notice is issued if any under Section 73 or 74 respectively of the C.G.S.T. Act. - HC

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