https://www.taxtmi.com/caselaws?id=403616 The challenge to the order blocking Input Tax Credit and the Constitutional validity of Rule 86A of the CGST Rules was brought before the court. The petitioner contested the lack of opportunity for a hearing before the order was passed and argued that Rule 86A did not provide for a prescribed procedure or opportunity for a hearing. The respondent stated that the order detailing the reasons for blocking the credit had been communicated to the petitioner and highlighted the availability of a statutory remedy under Section 107 of the Act. The case was scheduled for further proceedings on 5th April, 2021. en-us Fri, 29 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403616 The challenge to the order blocking Input Tax Credit and the Constitutional validity of Rule 86A of the CGST Rules was brought before the court. The petitioner contested the lack of opportunity for a hearing before the order was passed and argued that Rule 86A did not provide for a prescribed procedure or opportunity for a hearing. The respondent stated that the order detailing the reasons for blocking the credit had been communicated to the petitioner and highlighted the availability of a statutory remedy under Section 107 of the Act. The case was scheduled for further proceedings on 5th April, 2021. Case-Laws GST Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403616