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ITC Unblocked as Credit Ledger Remained Frozen Beyond One Year Limit
Case Law Details
- Case Name
- Raghbir Singh Govt. Contractor Vs State of Haryana and others (Punjab and Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Raghbir Singh Govt. Contractor Vs State of Haryana and others (Punjab and Haryana High Court)
The Punjab and Haryana High Court considered a writ petition challenging the retrospective amendment dated 09.10.2019 to Rule 61 of the Central GST Rules, 2017 and seeking unblocking of input tax credit (ITC) amounting to Rs.95,50,660. The petitioner, a government contractor, had filed NIL GSTR-3B returns for FYs 2017-18 and 2018-19 due to difficulties in determining output tax liability, as bills were not cleared in time by the department. Subsequently, the petitioner claimed accumulated ITC in Augus...
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