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2021 (12) TMI 1390 - RAJASTHAN HIGH COURTBlocking of the input tax credit - Constitutional validity of clause (b) of sub-rule (2) of Rule 86 of GST Rules, 2017 - time limitation for imposing restriction - main thrust of the advocate for the petitioner at this stage was that in terms of sub-rule (3) of the said Rule 86A in any case upon expiry of a period of one year from the date of imposition of restriction, the same would no longer survive - HELD THAT:- In view of the statement made by the Counsel for the respondents, it is not necessary to go into the question of continuing the restriction imposed on the petitioner enjoying the input tax credit in question. If this unblocking of the tax credit is not already reflected on the GST portal in the account of the petitioner, the same shall be done forthwith. Petition disposed off.
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