CASE LAW

Authority

One liner

2025(07)LCX0189

Madras High Court

Arise Steels Private Limited

Once appeal is filed and 10% of tax is deposited, ITC blocking under Rule 86A must end
2024(07)LCX0039

Bombay High Court

Seya industries ltd.

Restriction on use of ITC shall cease to have effect after the expiry of a period of one year: Rule 86A