https://www.taxtmi.com/caselaws?id=442058 Blocking of input tax credit under Rule 86A of the Tamil Nadu GST Rules was upheld where the record showed that the supplier was non-existent, had not operated from the registered address, and had passed on ineligible credit to multiple taxpayers. In those facts, the court found no basis to interfere with the provisional blocking, and the challenge to the restriction on input tax credit was rejected. The writ petition was not entertained on merits, leaving the petitioner to pursue the statutory appellate remedy and the connected recovery proceedings under the GST framework. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 18 Apr 2025 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442058 Blocking of input tax credit under Rule 86A of the Tamil Nadu GST Rules was upheld where the record showed that the supplier was non-existent, had not operated from the registered address, and had passed on ineligible credit to multiple taxpayers. In those facts, the court found no basis to interfere with the provisional blocking, and the challenge to the restriction on input tax credit was rejected. The writ petition was not entertained on merits, leaving the petitioner to pursue the statutory appellate remedy and the connected recovery proceedings under the GST framework. Case-Laws GST Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442058