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ITC cannot be blocked beyond 10% of tax demand at interim stage: P&H HC
Case Law Details
- Case Name
- S S Con Cast Private Limited Vs Union of India And Ors (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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S S Con Cast Private Limited Vs Union of India And Ors (Punjab and Haryana High Court)
The Hon’ble Punjab and Haryana High Court in S S Con Cast Private Limited vs Union of India and Others [CM-18640-CWP-2024 in/and CWP-19104-2024 (O&M) and CWP-19806-2024, order dated November 18, 2024] held that input tax credit ledger cannot be negatively blocked beyond 10% of the tentative tax demand at the interim stage, as held in precedents.
Facts:
S S Con Cast Private Limited (“the Petitioner”) challenged the negative blocking of its input tax credit ledger under Rule 86A of the CGST Rules, 20...
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