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2022 (4) TMI 916 - ALLAHABAD HIGH COURTBlocking of Input Tax Credit (ITC) - Validity of Rule 86A of the Uttar Pradesh Goods and Services Tax Rules, 2017 - HELD THAT:- Learned Counsel for the petitioner states that the petitioner does not intend to press challenge to the validity of Rule 86A of the Rules - the order blocking the Input Tax Credit upto ₹ 2,67,16,352/- available in the Electronic Credit Ledger of the petitioner came to an end on its own, by operation of law, on 9-7-2021. No other order has been shown as may allow the Input Tax Credit to remain blocked beyond 9-7-2021. The present writ petition stands disposed of.
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