Madras High Court Affirms Scope of Rule 86A in Negative ITC Blocking

Tvl. Skanthaguru Innovations Private Limited Vs Commercial Tax Officer (Madras High Court) Negative blocking is within the scope of provisions of Rule 86A of CGST Rules: Madras High Court The Hon’ble Madras High Court in the case of Tvl. Shanthaguru Innovations Private Limited v. Commercial Tax Officer & Ors. [Writ Petition No. 29872 of 2024 dated November 28, 2024] dismissed the case and held that the negative blocking is well within the scope of provisions of Rule 86A of the Central Goods and Service Tax Rules, 2017 (“the CGST Rules”). The blocking of Input Tax Credit (“ITC”) c...