{"id":69887,"date":"2024-08-30T08:39:15","date_gmt":"2024-08-30T03:09:15","guid":{"rendered":""},"modified":"2024-08-30T08:39:15","modified_gmt":"2024-08-30T03:09:15","slug":"court-upholds-itc-block-confirms-deputy-commissioner-39-s-jurisdiction-dismisses-natural-justice-violation-claims","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=69887","title":{"rendered":"Court Upholds ITC Block; Confirms Deputy Commissioner&#39;s Jurisdiction, Dismisses Natural Justice Violation Claims."},"content":{"rendered":"<p>Court Upholds ITC Block; Confirms Deputy Commissioner&#39;s Jurisdiction, Dismisses Natural Justice Violation Claims.<br \/>Case-Laws<br \/>GST<br \/>The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u\/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=80850\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u\/r 86A(1)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-69887","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69887","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=69887"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/69887\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=69887"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=69887"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=69887"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}