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?

AI Summary

State GST officer blocking centrally assigned taxpayer's input tax credit u/r 86A held beyond jurisdiction, unenforceable. The text raises the issue whether Rule 86A of the GST Rules permits a State GST officer to restrict or block a taxpayer's input tax credit where the taxpayer is administratively assigned to the Central GST jurisdiction. It seeks clarification on the legal empowerment and jurisdictional competence of a State GST officer to take action under Rule 86A against such a centrally administered taxpayer, and the consequent validity or enforceability of any electronic credit ledger blocking undertaken by the State authority in that circumstance.