GST: ITC Can Be Blocked Under Rule 86A Where ‘Reason To believe’ that Fraudulent Or Ineligible Credit is Availed

Rajnandini Metal Ltd Vs Union of India and Others (Punjab and Haryana HC)

The Hon’ble High Court of Punjab & Haryana in Rajnandini Metal Ltd Vs. Union of India and Others [ CWP No.26661 of 2021] on 1^st May,2022 held that there should be reasons to believe that credit of input tax available in the Electronic Credit Ledger has been fraudulently availed or the assessee is ineligible. Reasons ha

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