https://www.taxtmi.com/caselaws?id=443372 Rule 86-A of the Tamil Nadu GST Rules was discussed in relation to a notice locking input tax credit on allegations of bogus purchases and ineligible credit. The Court noted a prima facie view that input tax credit cannot be availed without actual receipt of goods or services, and that only validly availed credit can be used. Rather than granting immediate interference, the Court directed the assessee to submit a representation and required the authority to consider it on merits and in accordance with law. The writ petition was therefore not decided on the underlying legality of the credit lock. en-us Fri, 04 Aug 2023 00:00:00 +0530 Mon, 21 Apr 2025 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443372 Rule 86-A of the Tamil Nadu GST Rules was discussed in relation to a notice locking input tax credit on allegations of bogus purchases and ineligible credit. The Court noted a prima facie view that input tax credit cannot be availed without actual receipt of goods or services, and that only validly availed credit can be used. Rather than granting immediate interference, the Court directed the assessee to submit a representation and required the authority to consider it on merits and in accordance with law. The writ petition was therefore not decided on the underlying legality of the credit lock. Case-Laws GST Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443372