https://www.taxtmi.com/caselaws?id=760726 HC ruled on GST ITC blocking dispute, finding Rule 86A and Section 74 operate distinctly. Court directed revenue to rectify negative ITC electronic ledger entry and allowed petitioner 30 days to file GST return after ITC unblocking. The decision affirmed revenue's discretion in issuing intimations while providing procedural relief to the taxpayer. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 12 May 2025 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760726 HC ruled on GST ITC blocking dispute, finding Rule 86A and Section 74 operate distinctly. Court directed revenue to rectify negative ITC electronic ledger entry and allowed petitioner 30 days to file GST return after ITC unblocking. The decision affirmed revenue's discretion in issuing intimations while providing procedural relief to the taxpayer. Case-Laws GST Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760726