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Case Name : Transtech Solution Vs Commissioner CT & GST (Orissa High Court)
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Transtech Solution Vs Commissioner CT & GST (Orissa High Court)

Orissa High Court held that writ against blocking of Input Tax Credit [ITC] under rule 86A of the Central Goods and Services Tax Rules [CGST Rules] not entertained as reply of the petitioner is pending adjudication. Accordingly, writ dismissed.

Facts- Alleging illegal, arbitrary and capricious exercise of power in blocking the input tax credit under Rule 86A of the Central Goods and Services Tax Rules, 2017 / the Odisha Goods and Services Tax Rules, 2017 by the Tax Officer vide comm

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