https://www.taxtmi.com/caselaws?id=403202 The court concluded that Rule 86A of the CGST Rules, 2017 was improperly invoked to block Input Tax Credit (ITC) in the applicant's electronic credit ledger. Respondent No.2 was directed to unblock the ITC, emphasizing that directors are not personally liable for company dues unless explicitly provided by law. Other lawful recovery methods were advised for the dues of Dolphin Metals (India) Ltd. The court allowed the writ application, upholding the applicant's rights and ensuring the correct application of tax laws. en-us Mon, 04 Jan 2021 00:00:00 +0530 Sat, 22 Mar 2025 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403202 The court concluded that Rule 86A of the CGST Rules, 2017 was improperly invoked to block Input Tax Credit (ITC) in the applicant's electronic credit ledger. Respondent No.2 was directed to unblock the ITC, emphasizing that directors are not personally liable for company dues unless explicitly provided by law. Other lawful recovery methods were advised for the dues of Dolphin Metals (India) Ltd. The court allowed the writ application, upholding the applicant's rights and ensuring the correct application of tax laws. Case-Laws GST Mon, 04 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403202