GST System doesn’t allow Matching of ITC: Gujarat HC directs Dept to allow ITC provisionally based on Invoices [Read Order]

By Taxscan Team - On March 21, 2022 2:36 pm - 2 mins read
GST Invoices - GST System - ITC - Gujarat HC - Dept - ITC - Invoices - TAXSCAN

A division bench of the Gujarat High Court comprising J B Pardiwala and Justice Nisha M Thakore held that the input tax credit cannot be blocked by invoking section 86A of the Central GST Act, 2017 without assigning any reasons. While allowing a writ petition, the division bench observed that since the facility to furnish…

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