Tvl. Skanthaguru Innovations Private Limited Vs Commercial Tax Officer
Date: November 27, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): KRISHNAN RAMASAMY
Subject Matter
Negative blocking of ITC is allowed in terms of Rule 86A of CGST Rules
Summary
The writ petition centers around the challenge against notices issued under Form ASMT-10, and the blocking of the petitioner’s electronic credit ledger (ECL) by the State Authorities for alleged wrongful availment of Input Tax Credit (ITC). The petit…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned notice in the Form ASMT-10 dated 26.09.2024 issued by the 1 st respondent and consequently, to direct the respondents 1 and 2 to unblock the electronic credit ledger/electronic cash ledger (hereinafter called as “ECL”) of the petitioner. 2. Mr. Satish Parasaran, learned Senior counsel ap…