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HomeGSTGST Dept. Can’t Fill Old Wine In New Bottle:  P&H HC Quashes...

GST Dept. Can’t Fill Old Wine In New Bottle:  P&H HC Quashes Reblocking Of ITC After Expiry Of 1 Year On Same Grounds

GST

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By Mariya Paliwala
GST Dept. Can’t Fill Old Wine In New Bottle: P&H HC Quashes Reblocking Of ITC After Expiry Of 1 Year On Same Grounds

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The Punjab and Haryana High Court has held that the GST Department cannot re-block Input Tax Credit (ITC) after the expiry of one year on the same grounds and said that the Tax Department cannot “fill old wine in a new bottle” by reissuing lapsed blocking orders. The bench of Justice Lisa Gill and Justice…

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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.

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