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इस पोस्ट को हिंदी में सुने

ITC cannot be blocked by GST Department without written communication of reasons to taxpayer: High Court

Highlights:

1) Rule 86A indicates two requirements: the objective satisfaction of the officer concerned and the communication of reasons for so believing in writing to the assessee concerned.

2) While Rule 86A does not stipulate a prior notice, the language thereof and the nature of power exercised by resort thereto require the contemporaneous communication of reasons in writing to the assessee.

- High Court

Petitioner:

Petitioner seeks direction to the respondent to remove the block on Input Tax Credit (ITC).

The petitioner states that his ITC was blocked by the respondent by issuing a text message on 11.12.2023.

Petitioner submits that the respondent acted in contravention of Rule 86A of the GST Rules.

Revenue:

Learned Government Advocate submits that a show cause notice was issued subsequently to the petitioner on 26.12.2023. She also submits that even prior to receipt of such show cause notice, the petitioner submitted an explanation on 20.12.2023. Therefore, she contends that no prejudice was caused to the petitioner and that the response of the petitioner is under consideration. Besides, she contends that if the petitioner is permitted to utilize the ITC, at this juncture, revenue would be put to loss.

High Court:

The matter hinges on Rule 86A of GST Rules. The said Rule is set out below: "86A. Conditions of use of amount available in electronic credit ledger (1) The Commissioner or an officer a.......
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Author:

TaxReply


Feb 14, 2024

Comments


Sir,
pls share the judgement
By: Dhananjay Arumura | Dt: Feb 14, 2024


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