Rawman Metal Alloys Vs Deputy Commissioner of State Tax
Date: October 6, 2025
Subject Matter
Rule 86-A does not permit the blocking of future credits or "Negative Blocking"
Summary
The petitioner challenged a provisional order dated December 9, 2024, issued by the respondent under Rule 86-A of the Central Goods and Services Tax Rules, 2017 (CGST Rules). This order blocked the use of Input Tax Credit (ITC) in the petitioner’s El…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1. Heard learned Counsel for the parties. 2. The Rule is made returnable immediately at the request of and with the consent of the learned Counsel for the parties. 3. The Petitioner challenges the impugned order dated 9 December 2024 made by the Respondent purporting to invoke the provisions of Rule 86-A of the Central Goods and Services Tax Rul…