HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions

HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisionsCase-LawsGSTThe HC declined to exercise extraordinary jurisdiction under Articles 226 and 227 in a petition challenging the blocking of

HC refuses extraordinary relief in ITC blocking under Rule 86A, emphasizing factual inquiry and evidence-based decisions
Case-Laws
GST
The HC declined to exercise extraordinary jurisdiction under Articles 226 and 227 in a petition challenging the blocking of input tax credit under Rule 86A of the CGST Rules, 2017, relating to alleged non-existent suppliers. The Court emphasized that Rule 36 requires documentary evidence for claiming input tax credit, and fact-finding on the genuineness

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