Rule 86A(3) ITC Block Lifted After 10% Deposit and Timely Appeal Under Section 107 TNGST Act
Case-Laws
GST
The HC directed the respondents to unblock the petitioner's Input Tax Credit (ITC) previously blocked under Rule 86A of the CGST Rules. The Court held that the restriction under Rule 86A(3) ceases upon the petitioner depositing 10% of the disputed tax amount and filing an appeal within the statutory period prescribed under Section 107 of the TNGST Act. Failure to file the appeal wi
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