Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed
Blocked Credit Ledger Cannot Be Used for Appellate Pre-Deposit Until Blockage Under Rule 86A Is Removed Issue Whether an assessee can seek direct appropriation of blocked Input Tax Credit (ITC) in the Electronic Credit Ledger (ECL) under Rule 86A to satisfy the mandatory pre-deposit requirement for filing an appeal under Section 107(6). Facts The DGGI… Read More »