Court Orders Unblocking of Petitioner's Input Tax Credit Ledger Blocked for Over Three Years Due to Time Limit Breach.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Blocking of Input Tax Credit (ITC) for more than one year - Since the guidelines are very clear that after one year, the registered person would be able to debit input tax credit so disallowed. This petition, at this stage is being disposed of by giving direction to the respondents to unblock the credit ledger of the petitioner which has been blocked as period of 3 years have expired - HC....