Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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The HC directed the respondents to unblock the petitioner's Input Tax Credit (ITC) previously blocked under Rule 86A of the CGST Rules. The Court held that the restriction under Rule 86A(3) ceases upon the petitioner depositing 10% of the disputed tax amount and filing an appeal within the statutory period prescribed under Section 107 of the TNGST Act. Failure to file the appeal within this period would authorize the respondents to re-block the unutilized ITC. Consequently, the petition was disposed of with a mandate to unblock the ITC amounts blocked on specific dates, subject to the petitioner meeting the deposit and appeal conditions.
The HC directed the respondents to unblock the petitioner's Input Tax Credit (ITC) previously blocked under Rule 86A of the CGST Rules. The Court held that the restriction under Rule 86A(3) ceases upon the petitioner depositing 10% of the disputed tax amount and filing an appeal within the statutory period prescribed under Section 107 of the TNGST Act. Failure to file the appeal within this period would authorize the respondents to re-block the unutilized ITC. Consequently, the petition was disposed of with a mandate to unblock the ITC amounts blocked on specific dates, subject to the petitioner meeting the deposit and appeal conditions.
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