Search Results for Tag : Electronic Ledger
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Gujarat HC: Power to Block Electronic Ledger Can be Exercised Only When Credit Available in Ledger(17.02.2022)
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 led.....
Tags : Gujarat High Court, Power to Block Electronic Ledger
Sikkim HC: No Refund of Unused ITC on Business Closure u/s 54 CGST; Must Reverse u/s 29(5)(09.09.2025)
Sikkim HC ruled that unutilised Input Tax Credit (ITC) on business closure under Section 54 CGST Act cannot be refunded. Instead, it must be reversed .....
Tags : CGST, Debit, Electronic Ledger