Restriction on utilization of ITC u/r 86A of CGST Rules cannot continue beyond one year

Sunny Jain Vs Union of India (Delhi High Court)

Delhi High Court held that restrictions on utilization of input tax credit imposed under rule 86A of the Central Goods and Services Tax Rules cannot extend beyond the period of one year.

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The petitioner has filed the present petition impugning the action of the respondents in blocking the Please become a Premium member. If you are already a Premium member, login here to access the full content.