https://www.taxtmi.com/caselaws?id=419757 The HC examined a GST notice challenge regarding Rule 142(1A) compliance and input tax credit blocking. The court noted that Rule 142(1A) was amended in October 2020, changing mandatory language to permissive terms. The court emphasized the importance of Form GST DRC-01A as a pre-show cause notice mechanism allowing taxpayers to resolve disputes before formal proceedings. As an interim measure, the petitioner was permitted to file returns with proof of tax payment while the court sought clarification on how negative credit could be shown in the Electronic Ledger when blocking input tax credit. The matter was adjourned for further hearing. en-us Tue, 15 Mar 2022 00:00:00 +0530 Tue, 01 Apr 2025 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419757 The HC examined a GST notice challenge regarding Rule 142(1A) compliance and input tax credit blocking. The court noted that Rule 142(1A) was amended in October 2020, changing mandatory language to permissive terms. The court emphasized the importance of Form GST DRC-01A as a pre-show cause notice mechanism allowing taxpayers to resolve disputes before formal proceedings. As an interim measure, the petitioner was permitted to file returns with proof of tax payment while the court sought clarification on how negative credit could be shown in the Electronic Ledger when blocking input tax credit. The matter was adjourned for further hearing. Case-Laws GST Tue, 15 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419757