https://www.taxtmi.com/caselaws?id=757677 Rule 86A(1) of the OGST Rules, 2017 permits blocking of input tax credit by the Commissioner or an authorised officer not below Assistant Commissioner rank, so an order passed by a Deputy Commissioner was treated as within competence. A Central Government circular dated 02.11.2021 was held not to govern State GST proceedings unless adopted by the State Government, and no such adoption was shown. The natural justice objection was also rejected in light of prior decisions on similar State GST credit-blocking action. The blocking of input tax credit was therefore sustained. en-us Thu, 20 Jun 2024 00:00:00 +0530 Thu, 08 May 2025 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757677 Rule 86A(1) of the OGST Rules, 2017 permits blocking of input tax credit by the Commissioner or an authorised officer not below Assistant Commissioner rank, so an order passed by a Deputy Commissioner was treated as within competence. A Central Government circular dated 02.11.2021 was held not to govern State GST proceedings unless adopted by the State Government, and no such adoption was shown. The natural justice objection was also rejected in light of prior decisions on similar State GST credit-blocking action. The blocking of input tax credit was therefore sustained. Case-Laws GST Thu, 20 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757677