STO’s Power to Initiate GST Sec. 129 Proceedings for Alleged Violation of Rule 86B Challenged: Allahabad HC Seeks Clarity from Dept

STO's Power to Initiate GST Sec 129 Proceedings for Alleged Violation of Rule 86B Challenged; Allahabad HC Seeks Clarity from Dept The power of State Tax Officers (STOs) to initiate Goods and Services Tax (GST) Section 129 proceedings for alleged violation of Rule 86B has been challenged, prompting the Allahabad High Court to seek clarity from the department. Rule 86B restricts the use of Input Tax Credit (ITC) for discharging GST liability. The court's request for clarification indicates a need to define the scope of STO's authority in such matters, ensuring proper application of legal provisions and preventing arbitrary actions.