Orders u/r 86A of CGST Rules can be passed by Commissioner or Duly Authorized Officer on Reason to Believe that ITC available in ECL has been Fraudulently Availed: Delhi HC [Read Order]
The Commissioner or a duly authorized officer hen he has reason to believe that the ITC available in the ECL of the petitioner has been fraudulently availed or is ineligible, is not precluded from passing an appropriate order including any order under Rule 86A of the CGST Rules, rules Delhi HC
By Kalyani B. Nair - On December 13, 2023 2:00 pm - 2 mins read
In a recent decision the Delhi High Court ruled that the orders under Rule 86A of the Central Goods and Services Tax (CGST) Rules, 2017 can be passed by Commissioner or duly authorized officer on reason to believe that input tax credit (ITC) available in electronic cash ledger (ECL) has been fraudulently availed According to…
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