RAGHBIR SINGH GOVT. CONTRACTOR V. STATE OF HARYANA (PUNJAB & HARYANA HIGH COURT)

RAGHBIR SINGH GOVT. CONTRACTOR V. STATE OF HARYANA (PUNJAB & HARYANA HIGH COURT) :BRIEF: Since, petitioner’s ITC was blocked due to difference between GSTR-3B and GSTR-2A for over 3 years, respondent was directed to unblock credit ledger of petitioner in view of guidelines issued for powers under Rule 86AMATTER: Input Tax Credit – Blocking Credit – Respondent-revenue had blocked ITC of petitioner on 28-1-2020 due to difference found between GSTR-3B and GSTR-2A for period of July 2019 to September 2019...

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