Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed

Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowedCase-LawsGSTHC held that the respondent’s action blocking the petitioner’s Electronic Credit Ledger ITC was invalid and set

Rule 86A(1) requires written, record-based reasons to block Electronic Credit Ledger ITC; email suspension quashed, petition allowed
Case-Laws
GST
HC held that the respondent's action blocking the petitioner's Electronic Credit Ledger ITC was invalid and set aside; the petition allowed. The Court ruled that Rule 86A(1) U.P.G.S.T. Rules 2017 mandates that any “reasons to believe” for blocking ITC must be recorded in writing and must arise from material on record demonstrating a nexus to

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