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Case Law Details

Case Name : Lipika Tech Pvt Ltd Vs Deputy Commissioner (State Tax) & Ors. (Rajasthan High Court)
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Lipika Tech Pvt Ltd Vs Deputy Commissioner (State Tax) & Ors. (Rajasthan High Court)

In the case of Lipika Tech Pvt Ltd Vs Deputy Commissioner (State Tax) & Ors., the Rajasthan High Court addressed the blocking of the Electronic Credit Ledger (ECrL) under Rule 86A of the CGST Rules. The jurisdictional range officer had blocked Lipika Tech Pvt Ltd’s Input Tax Credit (ITC) without giving the company an opportunity to be heard, despite the assessee’s active participation in an ongoing investigation initiated by the enforcement wing. The assessee, represent

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