Input tax credit restrictions are assigned to tax officers according to the value of ineligible or fraudulent credit. Authorisation to exercise powers under rules 86A and 86B of the Himachal Pradesh Goods and Services Tax Rules, 2017 is based on the total amount of ineligible or fraudulently availed input tax credit. Deputy Commissioners and Assistant Commissioners are authorised for the lower monetary band, Joint Commissioners for the intermediate band, and the Commissioner of State Taxes and Excise for cases exceeding the highest band. The powers include disallowing debit from the electronic credit ledger under rule 86A.
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 restrictions are assigned to tax officers according to the value of ineligible or fraudulent credit.
Authorisation to exercise powers under rules 86A and 86B of the Himachal Pradesh Goods and Services Tax Rules, 2017 is based on the total amount of ineligible or fraudulently availed input tax credit. Deputy Commissioners and Assistant Commissioners are authorised for the lower monetary band, Joint Commissioners for the intermediate band, and the Commissioner of State Taxes and Excise for cases exceeding the highest band. The powers include disallowing debit from the electronic credit ledger under rule 86A.
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