Rule 86A blocking ITC due to vendor’s non-filing of GSTR-3B challenged before Gujarat HC, notice issued

Gujarat HC hears writ petition seeking striking of down Rule 86A of CGST Rules, 2017, in so far as it gives power to block ITC at no fault of registered recipient and to declare it ultra vires of Section 16 of CGST Act, 2017; Records Petitioner’s plea to utilize the ITC until proved that supplier did not pay the tax after following up the provision of CGST Rules, 2017; Before the HC, the Petitioner further pleads for granting stay against recovery of ITC; HC issue...