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

Electronic Credit Ledger Blocked; Balance Use Restricted Until Show Cause Notice Issued Under CGST Act Section 73/74.

March 29, 2022

Case Laws GST HC

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

View Source

← Previous Next →

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

Electronic Credit Ledger Blocked; Balance Use Restricted Until Show Cause Notice Issued Under CGST Act Section 73/74.

March 29, 2022

Case Laws GST HC

You may also like:

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...

Input Tax Credit - Disallowance of debit of IGST from the electronic credit ledger - Rule 86A - The appellant has used the expression “negative blocking”. We find no...

Once, the credit taken by the respective units is regularized by filing revised electronic or manual declaration (as the case maybe) in Form GST TRAN – 1, the credit...

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...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

Blocking the input tax credit against the petitioners - The High Court emphasizes that Rule 86(A) allows restricting debit from the electronic credit ledger for an...

HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint...

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...

HC set aside the order regarding interest liability on GST short payment. The petitioner claimed sufficient balance existed in their electronic cash ledger during the...

HC affirmed that blocking under Rule 86A of Orissa GST Rules serves as revenue security by preventing utilization of future ITC through negative balance insertion in...

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...

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...

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...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Quick Updates: