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Allahabad HC Upholds Negative ITC Blocking Under GST
Case Law Details
- Case Name
- Samagrah Metal Trading Co. Vs Commissioner State Goods And Service Tax And 3 Others (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Samagrah Metal Trading Co. Vs Commissioner State Goods And Service Tax and 3 Others (Allahabad High Court)
In a significant ruling for businesses operating under the Goods and Services Tax (GST) regime, the Allahabad High Court has upheld the practice of ‘negative blocking’ of Input Tax Credit (ITC) under Rule 86A of the Central Goods and Services Tax (CGST) / Uttar Pradesh Goods and Services Tax (UPGST) Rules, 2017. The decision, in the case of Samagrah Metal Trading Co. Vs Commissioner State Goods And Service Tax And 3 Others, clarifies the nature and scope of Rule 86A, dismissin...
