https://www.taxtmi.com/highlights?id=59874 Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, the representation is only general in nature. Therefore, for an effective representation to be made the Appellant is entitled to know the reasons, based on which the power under Rule 86-A was invoked by the second respondent. - HC en-us Tue, 28 Sep 2021 18:55:40 +0530 Tue, 28 Sep 2021 18:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=59874 Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, the representation is only general in nature. Therefore, for an effective representation to be made the Appellant is entitled to know the reasons, based on which the power under Rule 86-A was invoked by the second respondent. - HC Highlights GST Tue, 28 Sep 2021 18:55:40 +0530 https://www.taxtmi.com/highlights?id=59874