CASE LAW
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Authority |
One liner |
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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. |
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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 |