https://www.taxtmi.com/caselaws?id=769553 The Patna HC upheld the blocking of Input Tax Credit under Rule 86A(1)(a) of Bihar GST Rules, 2017. The court found that the tax authority had sufficient materials and properly recorded "reasons to believe" before blocking the ITC, making the interim order legally valid. The blocking order contained no illegality or infirmity. The court noted that the petitioner has available remedies under paragraph 3.4 of the guidelines and directed the respondent to expeditiously consider any such request with a reasoned order after hearing the petitioner. The application was disposed of with directions for remedy consideration. en-us Wed, 23 Apr 2025 00:00:00 +0530 Sat, 26 Apr 2025 08:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769553 The Patna HC upheld the blocking of Input Tax Credit under Rule 86A(1)(a) of Bihar GST Rules, 2017. The court found that the tax authority had sufficient materials and properly recorded "reasons to believe" before blocking the ITC, making the interim order legally valid. The blocking order contained no illegality or infirmity. The court noted that the petitioner has available remedies under paragraph 3.4 of the guidelines and directed the respondent to expeditiously consider any such request with a reasoned order after hearing the petitioner. The application was disposed of with directions for remedy consideration. Case-Laws GST Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769553