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GST - Highlights / Catch Notes

Home Highlights June 2022 Year 2022 This

Blocking of input tax credit / electronic credit ledger account ...

Case Laws     GST

June 10, 2022

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 illegal arrangement of input credit tax stringent action should be taken. However, till final orders are passed, if the credit which was not availed on the date when the blocking was done namely 16.02.2022 is also to be blocked, then it might cause prejudice to the dealer. - HC

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