CENTRAL GOODS SERVICE TAX ACT, 2017

Rule 86A

Blocking of input tax credit - Blocking of nagative balance - No opportunity of being heard granted - Validity of

Assessee challenged action on part of the revenue in blocking the input tax credit under rule 86A of CGST Act, 2017. Assessee contended that Input Tax Credit was blocked without giving opportunity of hearing to the petitioner and that it was a negative blocking in the nature of futuristic action. Further it was contended that though the revenue had unblock the input tax credit but had not completely unblocked the input tax credit in the electronic credit ledger. Held: The authority was directed to consider that in the above process already initiated by the authorities to hear the assessee's case in respect of the grievance of the blocking of the part of the input tax credit and to arrive at an appropriate decision in accordance with law expeditiously after considering the facts of the case and defence of the petitioner.

REFERRED :

FAVOUR : In favour of assessee.

A.Y. :

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