GST Authority Must Consider Interest Claim After Unblocking ITC Account Frozen Beyond Rule 86A's One-Year Limitation HC considered a petition seeking interest on an ITC account that was blocked for two years, exceeding the one-year limitation under Rule 86A of CGST ...
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GST Authority Must Consider Interest Claim After Unblocking ITC Account Frozen Beyond Rule 86A's One-Year Limitation
HC considered a petition seeking interest on an ITC account that was blocked for two years, exceeding the one-year limitation under Rule 86A of CGST Rules, 2017. The account has since been unblocked. Respondents were directed to file reply affidavits addressing the interest relief claim within eight weeks, with the next hearing scheduled for September 14, 2022.
The High Court of Delhi heard a case regarding the unblocking of Mr. Ruchir Bhatia's ITC account on 7th February, 2022. The petitioner seeks interest as the account was blocked for two years instead of the allowed one year under Rule 86A of the Central Goods and Services Tax Rules, 2017. The respondents are directed to file reply affidavits on the interest relief within eight weeks, with the next hearing scheduled for 14th September, 2022.
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