https://www.taxtmi.com/caselaws?id=448228 An input tax credit blocking order under Rule 86A was challenged on the basis that it proceeded on an outdated assumption that the supplier was operating from an old address. The material showed that the supplier had already applied to amend the core registration field to shift the place of business before the order, and the GSTN communication confirming the change came later. On that basis, the order was treated as having been passed without the updated factual position. The affected party was directed to seek recall before the same authority, which must verify the GSTN record and pass a reasoned order expeditiously on the current registration particulars. en-us Thu, 11 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448228 An input tax credit blocking order under Rule 86A was challenged on the basis that it proceeded on an outdated assumption that the supplier was operating from an old address. The material showed that the supplier had already applied to amend the core registration field to shift the place of business before the order, and the GSTN communication confirming the change came later. On that basis, the order was treated as having been passed without the updated factual position. The affected party was directed to seek recall before the same authority, which must verify the GSTN record and pass a reasoned order expeditiously on the current registration particulars. Case-Laws GST Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448228