GST: Restriction on utilization of ITC under Rule 86 A  of CGST cannot be more than one year, rules Delhi HC [Read Order]

GST - Restriction - ITC - Rule - 86 - A - CGST - Delhi - HC - TAXSCAN

The Delhi High Court (HC) has held that the restriction on utilization of the Input Tax Credit (ITC) under Rule 86 A of the Central Goods & Services Tax Rules, 2017 cannot be more than one year. M/s Parity Infotech Solutions Pvt. Ltd, the petitioner challenged the instruction dated 08.03.2022 issued by Special Commissioner-V, Department…

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