HC accepts WRIT on ITC blockage due to non-filing of GSTR 3B

Kalpsutra Gujarat Vs Union of India (Gujarat High Court) HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also like to understand whether for such action, the Department has invoked Rule 86A of the Central Goods and Services Tax Rules, 2017. FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT Draft amendment allowed. The same shall be carried out at the earliest. By this writ application under ...