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2022 (4) TMI 417 - HC - GSTBlocking of input tax credit - Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017 - HELD THAT:- From perusal of Rule 86 A(2) of the C.G. & S.T./U.P. G. & S.T. Rules, 2017, and the guidelines of the Commercial Tax vide Letter No.GST/2021-22/ 30 / Commercial Tax, it is opined that the petitioners should first approach the authorised Officer raising objections against the blocking of the input tax credit and the said authority would be under an obligation to decide the objection within a time bound period. Petition disposed off.
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