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NCC Limited v. Union Territory of J&K and Anr. — ITC Blocking Under Rule 86-A Requires Opportunity of Hearing
Updates

NCC Limited v. Union Territory of J&K and Anr. — ITC Blocking Under Rule 86-A Requires Opportunity of Hearing

Team Gstindiaguide -
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Supreme Court Declines to Interfere with Relief Against Negative Blocking under Rule 86A
Updates

Supreme Court Declines to Interfere with Relief Against Negative Blocking under Rule 86A

Team Gstindiaguide -
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Negative blocking of ITC quashed as Rule 86A does not permit debit restriction beyond balance available in the Electronic Credit Ledger
Case Laws

Negative blocking of ITC quashed as Rule 86A does not permit debit restriction beyond balance available in the Electronic Credit Ledger

Kirti Gupta -
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ITC blockage quashed as the Court held that Rule 86A can be invoked only for fraud-based or specifically enumerated ineligibility, and non-payment to the supplier within 180 days does not render ITC “ineligible”.
Case Laws

ITC blockage quashed as the Court held that Rule 86A can be invoked only for fraud-based or specifically enumerated ineligibility, and non-payment to the supplier within 180 days does not render ITC “ineligible”.

Kirti Gupta -
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Show cause notice and demand under Section 74 quashed as mechanical, being issued solely to circumvent Rule 86A(3)’s one-year limitation and without any “reason to believe” or tangible material regarding fraudulent or ineligible ITC.
Case Laws

Show cause notice and demand under Section 74 quashed as mechanical, being issued solely to circumvent Rule 86A(3)’s one-year limitation and without any “reason to believe” or tangible material regarding fraudulent or ineligible ITC.

Kirti Gupta -
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Show cause notice under Section 73 quashed as the Delhi High Court held that a mechanical notice unsupported by reasons cannot sustain a tax demand or justify continued blocking of ITC under Rule 86A.
Case Laws

Show cause notice under Section 73 quashed as the Delhi High Court held that a mechanical notice unsupported by reasons cannot sustain a tax demand or justify continued blocking of ITC under Rule 86A.

Kirti Gupta -
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ITC blocking and bank account attachment quashed as absence of “reasons to believe” and pre-decisional hearing rendered the action arbitrary and without legal basis
Case Laws

ITC blocking and bank account attachment quashed as absence of “reasons to believe” and pre-decisional hearing rendered the action arbitrary and without legal basis

Kirti Gupta -
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ITC ledger blocking quashed as action under Rule 86A was found to be based on borrowed satisfaction and without pre-decisional hearing
Case Laws

ITC ledger blocking quashed as action under Rule 86A was found to be based on borrowed satisfaction and without pre-decisional hearing

Kirti Gupta -
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ITC ledger blocking quashed as pre-decisional hearing and “reasons to believe” were absent, rendering the action arbitrary under Rule 86A
Case Laws

ITC ledger blocking quashed as pre-decisional hearing and “reasons to believe” were absent, rendering the action arbitrary under Rule 86A

Kirti Gupta -
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Rule 86A of CGST Rules upheld as constitutionally valid; Court directs Commissioner to decide on ITC blocking within 15 days
Case Laws

Rule 86A of CGST Rules upheld as constitutionally valid; Court directs Commissioner to decide on ITC blocking within 15 days

Kirti Gupta -
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