Case Law Details
Case Name : Samay Alloys India Pvt. Ltd. Vs State of Gujarat (Gujarat High Court)
Appeal Number : R/Special Civil Application No. 18059 of 2021
Date of Judgement/Order : 03/02/2022
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 avail
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