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Case Law Details

Case Name : Ganesh Agarwal Vs Union of India & Others. (Rajasthan High Court)
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Ganesh Agarwal Vs Union of India & Others. (Rajasthan High Court)

In Ganesh Agarwal Vs Union of India & Others, the Rajasthan High Court addressed procedural irregularities in the blocking of the petitioner’s Input Tax Credit (ITC) under Rule 86A of the Central Goods and Services Tax (CGST) Rules, 2017. The petitioner contended that his ITC was blocked without due process or a proper hearing, which prevented him from filing his GST returns and ultimately led to complications, including the potential cancellation of his registration. The court noted an absence of

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