Blocking of Input tax credit - mismatch or excess availment of ...
GST
March 17, 2022
Blocking of Input tax credit - mismatch or excess availment of ITC - non-consideration of rectification application submitted by the assessee - The respondents perhaps are labouring under the impression that since the period of six months contemplated under Section 161 of the JGST Act, 2017 has expired much before they are precluded from deciding the application. It is also evident that the application remained undecided not on account of any fault on the part of the petitioner. The respondents cannot therefore take advantage on their wrong also. - HC
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