Court Upholds ITC Block; Confirms Deputy Commissioner's Jurisdiction, Dismisses Natural Justice Violation Claims.
Case-Laws
GST
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to p
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