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GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Blocking their Input Tax Credit (ITC) - The effect of the order ...

Case Laws     GST

August 3, 2023

Blocking their Input Tax Credit (ITC) - The effect of the order u/r 86A of the CGST Rules of 2017 would be that the petitioners/assessees would not be entitled to avail the input tax credit available in their Electronic Credit Ledger for a temporary period and otherwise, the petitioners/assessees are free to carry on their business by effecting payment of the requisite amount of tax into their account. - GST authorities directed to afford an opportunity of post- decisional hearing to the petitioners - HC

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