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Informative

Rajasthan HC Stays Order u/s 86A Blocking ITC without Giving any Opportunity of Hearing

Update / Judgement Date

24 Oct 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTOther Legal Matters

The Rajasthan High Court stayed an order blocking Input Tax Credit (ITC) under Section 86A of the GST Act, citing the authorities' failure to provide the taxpayer with an opportunity for a hearing. The court's decision highlights the importance of adhering to procedural fairness in GST-related actions.