https://www.taxtmi.com/caselaws?id=446382 The Telangana HC allowed a petition challenging the blocking of Input Tax Credit (ITC) under GST laws. The court found that the revenue department's notice dated 02.12.2022 failed to comply with statutory requirements under Section 86A of the CGST Act, 2017 and Rule 86A of CGST Rules, 2017. The notice was neither a proper order under Section 86A nor under Section 74 of the Act, lacked clarity on its legal basis, and violated principles of natural justice by being a non-speaking order. The court set aside the impugned notice for non-compliance with mandatory procedural requirements for blocking electronic credit ledger. en-us Mon, 06 Nov 2023 00:00:00 +0530 Wed, 23 Apr 2025 13:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446382 The Telangana HC allowed a petition challenging the blocking of Input Tax Credit (ITC) under GST laws. The court found that the revenue department's notice dated 02.12.2022 failed to comply with statutory requirements under Section 86A of the CGST Act, 2017 and Rule 86A of CGST Rules, 2017. The notice was neither a proper order under Section 86A nor under Section 74 of the Act, lacked clarity on its legal basis, and violated principles of natural justice by being a non-speaking order. The court set aside the impugned notice for non-compliance with mandatory procedural requirements for blocking electronic credit ledger. Case-Laws GST Mon, 06 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446382