Court Upholds State's Block on Electronic Ledger Over Fraudulent ITC Claim Under GST Rules, Dismissing Petition.
Case-Laws
GST
The High Court dismissed the petition challenging the notice in Form ASMT-10 issued by the state authorities for blocking the electronic credit/cash ledger. The court held that the state authorities acted within their powers by blocking the input tax credit (ITC) u/r 86A of the GST Rules, 2017, as they had reasons to believe that the ITC of Rs. 13.10 crores was
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