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Deputy Commissioner can Block GST ITC under Rule 86A: Orissa HC rejects Petition Challenging Jurisdiction

Update / Judgement Date

27 Aug 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGSTOther Legal Matters

The Orissa High Court upheld the authority of the Deputy Commissioner to block Input Tax Credit (ITC) under Rule 86A of the GST Rules, rejecting a petition challenging the jurisdiction of the officer. The court’s decision affirms the power of tax authorities to take preventive measures against potential tax fraud by blocking ITC in cases where there is suspicion of misuse. This ruling has significant implications for businesses and their GST compliance strategies.