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
CGST Rules - Commissioner or Duly Authorized Officer - Believe - ITC available - ECL- Fraudulently Availed-Delhi HC-TAXSCAN

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…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹1599 + GST for 1 year

Subscribe Now