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Rule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC Quashes Negative ITC Blocking

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By Mariya Paliwala
Rule 86A Can’t Be Invoked Without Available Credit: Punjab & Haryana HC Quashes Negative ITC Blocking

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The Punjab and Haryana High Court has delivered an important ruling restricting the scope of powers exercised by GST authorities under Rule 86A. The bench of  Justice Lisa Gill and Justice Parmod Goyal held that officers cannot block Input Tax Credit (ITC) in excess of the credit actually available in a taxpayer’s Electronic Credit Ledger…

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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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