Case Law Details
Kalpsutra Gujarat Vs Union of India (Gujarat High Court)
HC issued notice to the department to understand from the respondents whether the omission on the part of the third party (Seller) in filing the GSTR-3B for the relevant period would be sufficient to block the Input Tax Credit of the writ applicant. We would also like to understand whether for such action, the Department has invoked Rule 86A of the Central Goods and Services Tax Rules, 2017.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Draft amendment allowed. The same shall be carried out at the earliest.
By this writ application under Article 226 of the Constitution of India, the writ applicant, a partnership firm through one of its partners has prayed for the following prayers:
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