Lipika Tech Pvt Ltd Vs Deputy Commissioner (State Tax)
Date: October 17, 2024
Subject Matter
Electronic Credit Ledger blocking under rule 86A stayed for not issuing a formal order
Summary
In the case of **Lipika Tech Pvt Ltd vs. Deputy Commissioner (State Tax)**, the Rajasthan High Court examined the legality of blocking the Input Tax Credit (ITC) belonging to Lipika Tech under Rule 86A of the CGST Rules. The blocking occurred without…
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT Mr. Sandeep Taneja, learned Additional Advocate General appears and takes notice for respondent Nos. 1 to 4. Ms. Vartika Mehra, learned counsel appears and takes notice for respondent No.5. Three weeks’ time is granted to file reply. One week time is thereafter granted to file rejoinder. List after four weeks. In the meanwhile, taking i…