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”),

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