The batch of eight petitioners argued that the power under Rule 86A should be limited to the ITC that is actually available in the ECL at the time the blocking order is issued
The Delhi High Court held that Rule 86A of State and Central Goods and Services Tax ( GST ) Rules, 2017 should be interpreted literally, which limits the blocking of Input Tax Credit ( ITC ) to the amount available in the ECL at the time the order is passed. In the ruling, the Delhi…
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