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WIPRO LTD. vs. ASSISTANT COMMISSIONER OF GST MCIE DIVISION CGST
(Delhi High Court)

Hon'ble Judges:

MANMOHAN
NAVING CHAWLA
Pet. Counsel
V.chandrashekara Bharathi
Res. Counsel
Abhinav Kalia

Petitioner / Applicant

WIPRO LTD.
Respondent ASSISTANT COMMISSIONER OF GST MCIE DIVISION CGST
Court Delhi High Court
State

Delhi

Date Dec 16, 2021
Order No.

W.P.(C) 14422/2021

Citation

2021(12) TAXREPLY 4920
Original Order
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ORDER

C.M.No.45404/2021 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.14422/2021 1. Present writ petition has been filed challenging Rule 86A of the CGST Rules as illegal, arbitrary and bad in law. Petitioner also seeks a direction declaring the continuance of blocking of petitioner’s ITC of INR 8,72,22,741/- beyond a period of one year as illegal on account of violation of express mandate of Rule 86A(3) and to unblock and restore the credit of the petitioner. 2. Learned counsel for the petitioner states that the respondent had not given any reason to the petitioner justifying the blocking of credit and, thus, the impugned action is in violation of the principles of natural justice. He states that Rule 86A(3) of the CGST Rules, 2017 mandates that any restriction on the usage of ITC shall cease to have effect after the expiry of a period of one year from the date of imposing of such restriction. Howe....

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