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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Tax authority ordered to explain blocking of GST credits worth Rs. 21,88,860 per Rule 86(A)</h1> The Gujarat HC directed the tax authority to provide reasons for blocking GST credits worth Rs. 21,88,860, in compliance with Rule 86(A) of the GST Rules, ... Summary order. Notice issued to respondent-authority returnable on 30.6.2021; direct service permitted. The Gujarat High Court issued a notice in response to a petition where the petitioner's GST credit amounting to Rs. 21,88,860 was blocked without providing any reasons. The court directed the concerned authority to give reasons for blocking the credits as required under Rule 86(A) of the Goods & Services Tax Rules, 2017. The matter is returnable on 30.6.2021.

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