Blocking of ITC- Petitioners should first approach the authorised Officer

M. M. Traders State of U P (Allahabad High Court)

All the aforequoted writ petitions have been filed aggrieved with blocking of input tax credit by the concerned authority under Rule 86 A of the C.G.S.T. /U.P. G.S.T. Rules, 2017. Rule 86 A(2) of the C.G. & S.T. Rules, 2017, which provides as under :-

“86 A(2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer

Please become a Premium member. If you are already a Premium member, login here to access the full content.