Samay Alloys India Pvt. Ltd Vs State Of Gujarat
Date: February 3, 2022
Subject Matter
Under rule 86A, there is no power of negative block for credit to be availed in future
Summary
Condition precedent for exercise of power under Rule 86A of the GST Rules is the availability of credit in the electronic credit ledger which is alleged to be ineligible. If credit balance is available, then the authority may, for reasons to be recor…
1. By this writ application under Article 226 of the Constitution of India, the writ applicants have prayed for the following reliefs; “(A) This Hon’ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the Respondents to forthwith withdraw the negative block of the electronic credit ledger of the Petitio…