Constitutional Validity Upheld for Blocking ITC Under Rule 86A Without Prior Hearing to Prevent Fraud
Case-Laws
GST
The HC upheld the constitutional validity of Rule 86A of the CGST Rules, 2017, and the related CBIC Circular, which permit blocking of Input Tax Credit (ITC) without prior hearing when there is reason to believe the credit was fraudulently availed or is ineligible. The Court recognized that immediate blocking is necessary to prevent irrecoverable loss, and the absence of p
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