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HomeGSTR. 86A Can Be Invoked Only Where Assessee Fraudulently Avails Ineligible ITC...

R. 86A Can Be Invoked Only Where Assessee Fraudulently Avails Ineligible ITC and Not Against Goods Recipient: Karnataka HC

GST

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By Mariya Paliwala
karnataka hc

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The Karnataka High Court has held that Rule 86A of the CGST Rules can be invoked only where the assessee itself has fraudulently availed or is ineligible for Input Tax Credit (ITC) and not when the recipient of goods had wrongly availed ITC. The bench of Justice Sunil Dutt Yadav has observed that  invoking Rule…

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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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