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2021 (7) TMI 647 - HC - GSTValidity of blocking of the electronic credit ledger of the petitioner - benefit of the input credit could not be availed - sub-rule (3) of Rule 86A of the CGST Rules, 2017 - HELD THAT:- There was some technical error on the part of the petitioner in wrongly submitting the details of the input credit in different forms than the requisite form. Be that at it may, such issues are not dwelled upon, suffice it to observe that the primary concern of the petitioner appears to have been redressed by operation of sub-rule (3) of Rule 86A of the CGST Rules, to the effect that the impugned blockage has ceased to have effect, as already a period of more than one year has passed, after the electronic ledger of the petitioner was blocked on January 28, 2020. Petition disposed off.
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