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GST - Highlights / Catch Notes

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Continuous Blocking of the electronic credit ledger beyond one ...


High Court Rules Against Blocking Electronic Credit Ledger Over One Year for Fake Invoice Issues u/r 86(A)(1).

July 3, 2021

Case Laws     GST     HC

Continuous Blocking of the electronic credit ledger beyond one year - Input tax credit - fake invoices issued by non-existing firms - Rule 86(A)(1) - The continuance of blockage of petitioner’s electronic credit ledger cannot continue beyond one year - HC

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