Input tax credit blocking authorised where entitlement is lacking, including fraud, non functionality, transitional excess and inadmissible supplies. Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met.
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.
Input tax credit blocking authorised where entitlement is lacking, including fraud, non functionality, transitional excess and inadmissible supplies.
Directs jurisdictional officers to use the Department's portal application to block or unblock Input Tax Credit in Electronic Credit Ledgers to protect revenue. Full ledger blocking is required for taxpayers found bogus or non functional; credit must be blocked to the extent of excess transitional claims, amounts not used in business, amounts inadmissible under Section 17(5), and where legal conditions for claiming credit (supplier tax payment, possession of tax invoice, supply status, supplier composition scheme) are not met.
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