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Whether ITC can be blocked under Rule 86A due to non filing of GSTR 3B by vendor?: Guj HC accepted WRIT

September 9, 2020
The petitioner challenged Rule 86A of the CGST Rules to the extent it gives power to block the ITC with no fault of the registered recipient and declare the said rule as ultra vires of Section 16 of the CGST Act. The HC issued notice to the department to understand if non-filing of GSTR-3B by seller for the relevant period would be sufficient to block the ITC, thereby invoking Rule 86A of the CGST Rules.
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