Case Law Details
Case Name : Samay Alloys India Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)
Related Assessment Year :
Courts :
All High Courts Gujarat High Court
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Samay Alloys India Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)
HC held that condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then the authority may, for reasons to be recorded in writing, not allow the debit of amount equivalent to such credit. However, there is no power of negative block for credit to be availed in future.
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