M/S Subhash Enterprises Thru. Proprietor Thru. Subhash Chandra Agrawal v. Deputy Commissioner State Tax Jurisdiction Sector 2 Admin Bahraich

What is this about?

This petition challenges the blocking of input tax credit without recorded reasons as a violation of Rule 86A and hindrance in filing the annual GST return. The court adjourned to allow the Standing Counsel to seek instructions and argue on the permissibility of blocking future tax benefits.