CASE LAW
|
Authority |
One liner |
|
2025(04)LCX0115 Patna High Court Graphic Trades Private Limited |
Court refused to interfere with blocking of ITC under rule 86A due to evidence of fraudulent ITC availed from a non-existent supplier (modified) |
|
2024(09)LCX0139 Delhi High Court Best Crop Science Private Limited |
Rule 86A of the GST Rules does not permit blocking ITC in excess of the amount available in the taxpayer Electronic Credit Ledger (ECL) at the time of the order. |
|
2023(09)LCX0147 Bombay High Court Guru Storage Batteries |
Rule 86A, blocking of ECL can be done either by the Commissioner or any Officer authorised by the Commissioner, who is not below the rank of an Assistant Commissioner |