Bombay High Court Quashes Blocking of Input Tax Credit Under Rule 86-A of CGST/MGST Rules for Lack of Prior Hearing — Violation of Natural Justice. The court held that the power to block credit under Rule 86-A cannot be exercised without giving the assessee an opportunity of being heard, as it has serious civil consequences.
17 Oct 2023The petitioner, Ashapura Steel Metal, through its proprietor Velaram Viraji Choudhary, filed a writ petition under Article 226 of the Constitution of ...





