TMI BlogBlocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer...Blocking of input tax credit in the electronic credit ledger - Power of Commissioner or an officer authorised by him under Rule 86A - The power under Rule 86A of the Rules should neither be used as a tool to harass the assessee nor should it be used in a manner, which may have an irreversible detrimental effect on the business of the assessee. - Once the supervisory power is being exercised in absence of relevant record merely on the basis of certain noting, which is forwarded to the revisional ..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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