CASE LAW
|
Authority |
One liner |
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2024(10)LCX0014 Karnataka High Court The Lead Factory |
Order blocking the Electronic Credit Ledger under Section 86A deserves to be quashed due to lack of pre-decisional hearing and insufficient grounds for blocking |
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2024(09)LCX0035 Orissa High Court Atulya Minerals |
Application to unblock ITC u/r 86A(2) of CGST Rules is restored as authority fails to provide reasons for rejecting the same and blocking the assessee's entitlement to ITC. |
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2024(01)LCX0487 Allahabad High Court Amarnath Trading Company |
Revenue blocked ITC for the reason that supplier was found to be non-existent due to non awareness of Change of address of supplier, need to be unblocked. |