GST ITC Block Limited to One Year Under Rule 86A: Delhi HC

Sai Ram Enterprises Vs PR. ADG, DGGI, Gurugram & Anr. (Delhi High Court)

The Delhi High Court has ruled that the blocking of Input tax credit (ITC) in the electronic credit ledger under Rule 86A of the Central Goods and Services Tax (CGST) Rules, 2017, cannot continue beyond a period of one year from the date of imposition. This order came in response to a petition filed by Shri Sai Ram Enterprises against the Principa

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