https://www.taxtmi.com/caselaws?id=404098 Blocking of the electronic credit ledger under Rule 86A was not examined on merits because proceedings under Section 73 read with Rule 142(1A) were already pending. The High Court held that the petitioner should place invoices, records and other relevant material before the assessing authority in the ongoing statutory process, rather than seek writ intervention at that stage. The writ court declined to go into the merits of the input tax credit dispute and relegated the petitioner to the pending proceedings. en-us Wed, 06 Jan 2021 00:00:00 +0530 Mon, 24 Mar 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404098 Blocking of the electronic credit ledger under Rule 86A was not examined on merits because proceedings under Section 73 read with Rule 142(1A) were already pending. The High Court held that the petitioner should place invoices, records and other relevant material before the assessing authority in the ongoing statutory process, rather than seek writ intervention at that stage. The writ court declined to go into the merits of the input tax credit dispute and relegated the petitioner to the pending proceedings. Case-Laws GST Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404098