Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeGSTMadras High Court Directs Unblocking of ITC After One-Year Period U/R 86A...

Madras High Court Directs Unblocking of ITC After One-Year Period U/R 86A Expires

GST

Published on

By Mariya Paliwala
Madras HC

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Madras High Court has directed the tax department to unblock the Input Tax Credit (ITC) after noting that the statutory one-year period for blocking had expired. The bench of Justice C. Saravanan has observed that Rule 86A of the CGST Rules enables tax authorities to block utilization of ITC if they have reasons to…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Direct Tax

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...
GST

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...
Notification

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...
Notification

CBDT Revises Valuer and Income-tax Practitioner Forms, Extends Key Deadlines

The Central Board of Direct Taxes (CBDT) has notified the Income-tax (Fourth Amendment) Rules,...

More like this

Direct Tax

Management, Technical Services Rendered From China Not Taxable as FTS Under India-China DTAA: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that payments...
GST

CGST Corruption Case: Allahabad HC Grants Bail to Advocate After 9 Months in Custody

The Allahabad High Court, Lucknow Bench, has granted bail to 70-year-old advocate Naresh Kumar...
Notification

CBDT Removes Arrest Provision for Tax Recovery

The Central Board of Direct Taxes (CBDT) has amended the Income-tax Rules, 2026, bringing...