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2024 (1) TMI 322 - KARNATAKA HIGH COURTUnblocking of Input Tax Credit - time limitation as per Sub-rule (3) of Rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- In the light of the undisputed fact that one year as stipulated in Sub-rule (3) of Rule 86A CGST Rules, 2017 came to an end on 11.5.2023 in so far as petitioner was concerned, question of respondents continuing to block ITC of the petitioner is clearly illegal and arbitrary and the same deserves to be unblocked by issuing necessary directions in this regard. The 1st respondent is to be directed to unblock the ITC to the tune of Rs.98,68,146/- as per the petitioner's Electronic Credit Ledger, Annexure-B by issuing writ of mandamus and further directions in this petition. Petition allowed.
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