Court Rules Appellant Must Be Informed of Reasons for Input Tax Credit Block u/r 86-A for Effective Representation.

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....Blocking of input tax credit - Since the appellant-assessee did not have the benefit of the reasons on what ground the order under Rule 86-A was passed, the representation is only general in nature. Therefore, for an effective representation to be made the Appellant is entitled to know the reasons, based on which the power under Rule 86-A was invoked by the second respondent. - HC....