Blockage of ITC only when there is valid ‘reasons to believe’ of fraudulent or ineligible credit
Last updated: 07 September 2021
Court :
Allahabad High Court
Brief :
In M/S North End Food Marketing Pvt. Ltd. v. State of UP and 4 Others [WRIT TAX No. - 309 of 2021; dated August 31, 2021], M/s North End Food Marketing Private Limited ("the Petitioner") has filed a petition challenging the order dated March 26, 2021 passed by the Commissioner of Commercial Tax, U.P. ("the Respondent No. 3"), for blocking of GST Input Tax Credit (ITC) from the Electronic Credit Ledger of the Petitioner under Rule 86-A of the SGST Rules.
Citation :
WRIT TAX No. - 309 of 2021; dated August 31, 2021
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Bimal Jain
Published in GST
Views : 137
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