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HomeGSTGST | Negative Blocking Under R. 86A Is Not Permissible: Punjab &...

GST | Negative Blocking Under R. 86A Is Not Permissible: Punjab & Haryana HC

GST

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By Mariya Paliwala
GST | Negative Blocking Under R. 86A Is Not Permissible: Punjab & Haryana HC

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The Punjab and Haryana High Court has held that the negative blocking under Rule 86A of the GST Rules is not permissible. The bench of Justice Lisa Gill and Justice Meenakshi I. Mehta has observed that in terms of Section 41(1) of the CGST Act, every registered person, subject to the conditions and restrictions as…

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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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