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Rule 86A(3): Blocking of ITC Permissible for a Maximum Period of One Year
Case Law Details
- Case Name
- Padmavathi Electrometals (P) Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Padmavathi Electrometals (P) Limited Vs Assistant Commissioner of Commercial Taxes (Karnataka High Court)
In a significant legal victory, the Karnataka High Court recently ruled in the case of Padmavathi Electrometals (P) Limited vs Assistant Commissioner of Commercial Taxes regarding the blocking of Input Tax Credit (ITC) under GST rules. The court’s decision centered on the legality of such actions after the lapse of a one-year period.
The petitioner, Padmavathi Electrometals (P) Limited, contested the notice issued by the Assistant Commissioner of Commercial Taxes, Karnataka, dated Ap...
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