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ITC Cannot Be Blocked Through Mere Email Without Formal Order and Recorded Reasons: P&H HC
Case Law Details
- Case Name
- Shreyash Retail Private Limited Vs Assistant Commissioner of State Tax And Another (Punjab And Haryana High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Punjab and Haryana HC
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Shreyash Retail Private Limited Vs Assistant Commissioner of State Tax And Another (Punjab And Haryana High Court)
Punjab and Haryana High Court Orders Release of Blocked ITC Because No Rule 86A Order Was Passed; Blocked GST ITC Held Illegal Due to Absence of Recorded Reasons Under Rule 86A; High Court Sets Aside ITC Blocking After Finding No Prior Order by Competent Authority; GST Authorities Cannot Block ITC Without Following Rule 86A Procedure; ITC Blocking Through Email Quashed Because Statutory Safeguards Were Not Followed.
The Punjab and Haryana High Court considered a p...
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