Rajasthan High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Rajasthan High Court
Where petition challenged respondents' blocking of ITC credited in electronic credit ledger for noncompliance with Rule 86A, alleging absence of recorded reasons and precondition satisfaction, and ledger subsequently became unblocked by operation of law during proceedings, since mandatory requirements of Rule 86A were not complied and substantive relief was spent, petition was disposed with a caution of future liability for noncompliance
Madras High Court
Where manufacturer of TMT steel bars had credits blocked under Rule 86A due to evidence that four supplier premises were vacant with no infrastructure, no vehicle movements were recorded for alleged deliveries, and documentation anomalies indicated fake transactions, power to block ITC was validly exercised based on adequate material, and writ seeking unblocking was not justified