HomeGSTRule 86A Restriction Can’t Continue Beyond 1 Year: Bombay High Court Orders...

Rule 86A Restriction Can’t Continue Beyond 1 Year: Bombay High Court Orders ITC Unblocking

Published on

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Bombay High Court has held that the blocking of Input Tax Credit (ITC) under Rule 86A of the CGST Rules cannot continue beyond the statutory period of one year. The Bench of Justice G. S. Kulkarni and Justice Aarti Sathe categorically held that the statutory provision leaves no room for ambiguity—the restriction automatically ceases…

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

Farmers Can Claim Protection for Use of Protected Seeds U/S 39(1)(iv): Supreme Court

The Supreme Court has clarified that individual farmers can invoke the statutory protection available...

Civil Money Disputes Can’t Be Used as Recovery Tool: Supreme Court Quashes Criminal Proceedings

The Supreme Court has set aside a High Court order reviving criminal proceedings arising...

Pre-2007 Indivisible ATM Turnkey Contracts Can’t Be Vivisected for Service Tax: Supreme Court

The Supreme Court has held that indivisible turnkey contracts for supply, installation and commissioning...

Supreme Court Upholds Compulsory Retirement of CISF Officer, Says Entire Service Record Can Be Considered

The Supreme Court has upheld the compulsory retirement of a Central Industrial Security Force...

More like this

Farmers Can Claim Protection for Use of Protected Seeds U/S 39(1)(iv): Supreme Court

The Supreme Court has clarified that individual farmers can invoke the statutory protection available...

Civil Money Disputes Can’t Be Used as Recovery Tool: Supreme Court Quashes Criminal Proceedings

The Supreme Court has set aside a High Court order reviving criminal proceedings arising...

Pre-2007 Indivisible ATM Turnkey Contracts Can’t Be Vivisected for Service Tax: Supreme Court

The Supreme Court has held that indivisible turnkey contracts for supply, installation and commissioning...