Blocking of Input Tax Credit under Rule 86A sustained, but petitioner granted hearing and representation before final decision.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Challenge to blocking of Input Tax Credit under Rule 86A was rejected where inspection and recorded statements indicated availment of credit on disputed invoices; the impugned blocking was held to fall within the regulatory scheme and not amenable to interference. A jurisdictional objection that a subordinate officer effected the block was dismissed because blocking was shown to be authorised by senior officers. The court nevertheless granted liberty to the petitioner to make a representation and directed that the concerned officer hear the petitioner and decide the merits expeditiously, preferably within thirty days.....