A.S.E. India Vs Union of India
Date: November 5, 2023
Subject Matter
Notice issued for blocking of ITC is unsustainable when it is neither an order u/s 74 nor under Rule 86A
Summary
The petitioner filed a writ petition seeking relief from the blocking of their Input Tax Credit (ITC) account and ITC amount by the respondents. The petitioner argued that the action of blocking the ITC account was in contravention to Rule 86A of CGS…
FULL TEXT OF THE JUDGMENT/ORDER OF TELANGANA HIGH COURT The instant writ petition has been filed seeking following relief: “…to pass an order or direction or any other proceedings one in the nature of Writ of Mandamus declaring the action of Respondents mandamus declaring the Notice dated 02­12-2022 issued by Respondent No.3 blocking the account and ITC amount sum of Rs.34,99,550/…