Applicability of Rule 86A by State GST Officer for Central Jurisdiction Taxpayer

[vaibhav agrawal]

Whether a State GST officer is legally empowered to block Input Tax Credit under Rule 86A in a case where the taxpayer is administratively assigned to Central GST jurisdiction?

[Sadanand Bulbule]

No. A State GST Officer has no longer jurisdiction to block ITC under Rule 86A for a taxpayer administratively assigned to Central GST. Such power lies with the jurisdictional  CGST Officer.

[KASTURI SETHI]

Can be challenged on the ground of lack of jurisdiction. 

AI Summary

State GST officer cannot block Input Tax Credit under Rule 86A for taxpayers assigned to Central GST jurisdiction. The authority to block Input Tax Credit under Rule 86A for a taxpayer administratively assigned to Central GST jurisdiction rests with the jurisdictional CGST Officer; a State GST officer lacks jurisdiction to exercise Rule 86A in that circumstance and such action can be challenged on jurisdictional grounds.