Case Law Analysis
|Delhi High Court
Rule 86A CGST | Blocked ITC Ineligible for Section 107(6) Pre-Deposit to File GST Appeal : Delhi HC
The Delhi High Court held that input tax credit blocked under Rule 86A cannot be used to satisfy the mandatory pre-deposit under Section 107(6) for filing a GST appeal. The court granted the petitioner four weeks from the judgment date to file the appeal with interim protection from coercive recovery.