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

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

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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

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