ITC under GST of ex-Director cannot be blocked to recover VAT Dues of Company

Nipun A Bhagat Vs State of Gujarat (Gujarat High Court) Whether Rule 86A of the CGST Rules, 2017 can be exercise for the purpose of blocking the input tax credit available in the credit ledger account of the writ applicant for the purpose of recovering the dues of Dolphin Metals (India) Limited. At the outset, we reject the first contention raised by Mr. Dave, the learned AGP, as regards Section 18 of the Act, 1956. Section 18 of the Act, 1956 specifically talks about “Private Company”. Indisputably, Dolphin Metals (India) Limited is a Public Limited Company. There is a specific In view of...