Blocking under Rule 86A & Bombay HC in the case of Dee Vee Projects Ltd:

Short Overview

The key points of the judgment of Dee Vee Projects Ltd is as under:

1.  The impugned order of blocking of the ECL of the petitioner is quashed and set aside. 

2. The respondents are at liberty to consider invocation of power under rule 86-A of the CGST Rules, 2017, afresh in accordance with law.

3.  The power under Rule 86A doesn’t enable the authority to impose a blanket prohibition upon utilization of full credit available in the ECL.

• Reference Case Laws on Rule 86A_

• Radha Krishan Industries Versus State of Himachal Pradesh

• HEC India LLP Versus Commissioner of GST

• Maneka Gandhi Versus Union of India

• Swadeshi Cotton Mills Versus Union of India