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Gujarat HC: Power to Block Electronic Ledger Can be Exercised Only When Credit Available in Ledger - (17 Feb 2022)

GOODS AND SERVICES TAX

Gujarat High Court has held that the power prescribed under Rule 86A of the Central Goods and Service Tax Rules 2017 to block an electronic credit ledger can be exercised only when there is availability of credit in such ledger, alleged to be ineligible.

Tags : GUJARAT HIGH COURT   POWER TO BLOCK ELECTRONIC LEDGER  

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