02 October 2021
The said provision provides wide powers to the Commissioner or an officer authorized by him, not below the rank of an Additional Commissioner, to impose restrictions on Input Tax Credit (‘ITC’) in a case where he has reason to believe that the ITC has been fraudulently availed or is ineligible. Such officer can unblock the same if conditions for dis-allowance no longer exist or if one year has lapsed from the date of imposition of such restriction.
02 October 2021
Firstly read the rule .... a) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36-
i) issued by a registered person who has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or
ii) without receipt of goods or services or both; or b) the credit of input tax has been availed on the strength of tax invoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or
c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or
d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36,
may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any un-utilised amount.
02 October 2021
If your fundamental rights are violated, then you can file a writ. Generally, one shall file a writ petition against any of state and government agencies. However, one can also issue a writ against private authorities when proven to be discharging public functions.
While Petition is a formal application made in a particular case court as a request action.
The major difference between these two is that under the Writ Act 226 there is a constitutional remedy for all people. It is raised by a legal authority. But a petition is a form of writ raised by the people in the form of a request for a legal authority that seeks to take action regarding a particular cause.
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