Tvl. J.M. Traders Vs Deputy Commissioner (ST)
Date: February 7, 2024
Subject Matter
Reasons for blocking ITC under rule 86A must be communicated in writing to the assessee
Summary
The petitioner sought a direction to the first respondent to remove the block on Input Tax Credit (ITC) to the extent of Rs.9,90,126/-, which was blocked by the second respondent. The petitioner argued that the actions of the respondents were in cont…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner seeks a direction to the first respondent to raise the block on Input Tax Credit (ITC) to the extent of Rs.9,90,126/-. The petitioner states that ITC to the extent specified above was blocked by the second respondent by issuing a text message on 11.12.2023. The present writ petition was filed in those circumstances. 2. Learned cou…