ITC cannot be blocked when no order is issued u/s 74 of CGST Act or Rule 86A of CGST Rules

A.S.E. India Vs Union of India and 4 others (Telangana High Court) The Hon’ble Telangana High Court in the case of M/s. A.S.E. India v. Union of India [Writ Petition No. 4756 of 2023 dated November 6, 2023] the Impugned Notice, being in contravention of the provisions of the Central Goods and Services Act, 2017 (“the CGST Act”) and Telangana Goods and Services Act, 2017 (“the TNGST Act”), is set aside, thereby holding that, it would be difficult to sustain the Impugned Notice issued for blocking of ITC when it is neither an order under Section 74 of the CGST Act nor under Rule 86A of...