{"id":70604,"date":"2024-12-21T08:53:50","date_gmt":"2024-12-21T03:23:50","guid":{"rendered":""},"modified":"2024-12-21T08:53:50","modified_gmt":"2024-12-21T03:23:50","slug":"dismissal-of-petition-challenging-gst-credit-blocking-for-fake-invoices","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70604","title":{"rendered":"Dismissal of petition challenging GST credit blocking for fake invoices."},"content":{"rendered":"<p>Dismissal of petition challenging GST credit blocking for fake invoices.<br \/>Case-Laws<br \/>GST<br \/>The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake\/non-existent suppliers. Though the initial communication lacked detailed reasons, subsequent communications provided grounds for blocking ITC. Blocking ITC does not amount to recovery but prevents using ineligible ITC. Recording reasons initially in a<\/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=84199\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p> Case-Laws &#8211; GST &#8211; Highlights &#8211; The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake\/non-existent suppliers. Though the initial communication lacked detail<\/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-70604","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70604","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=70604"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70604\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70604"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70604"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70604"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}