Case LawR/Special Civil Application No. 8841 of 2020
S. S. Industries Vs Union Of India
- Court:
- High Court
- Bench:
- Gujarat
- Date:
- December 24, 2020
- Type:
- Writ Petition
- Members:
- Vikram Nath, Pardiwala
Subject
Power under Rule 86A to block ITC should not be used as a tool to harass the assessee
Input Tax Credit
Summary
(I) The invocation of Rule 86A of the Rules for the purpose of blocking the input tax credit may be justified if the concerned authority or any other authority, empowered in law, is of the prima facie opinion based on some cogent materials that the I…
Judgement
1. Since the issues involved in both the captioned writ applications are by and large the same, those were heard analogously and are being disposed of by this common judgment and order. 2. So far as the Special Civil Application No.8841 of 2020 is concerned, two issues are involved therein. The first issue relates to the true interpretation of Rule 86A of the CGST Rules inserted vide the Notificat…