CGST Rule 86A- Hardship on Taxpayers

A writ petition was filed in 2019 in Alfa Enterprise v. State of Gujarat, against the blocking of credit ledger in the High Court of Gujarat. The Hon’ble High Court held that the blocking of the credit is not backed by any statutory provision under the CGST Act or Rules prescribed and directed the revenue to unblock the credit ledger. After this decision, the CGST Rules were amended and Rule 86A was inserted to empower a Proper Officer to block a credit ledger on the basis of the grounds provided therein.

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