Petition filed Challenging vires of CGST Rule 86A

Surat Mercantile Association Vs Union of India (Gujarat High Court)

Rule 86A of the GST Rules has given unbridled power to a GST officer to block input tax credit in electronic credit ledger maintained on GSTN portal without giving any notice or intimation to the tax payer if the concerned GST officer has reason to believe that input tax available in the electronic credit has been fraudulently availed or is ineligible.

Electronic credit ledger of a buyer of goods or servic

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