Appeals, Revision & Quashing Remedies: Input Tax Credit (ITC) Blockage under Rule 86A and Recovery under Section 16(2)(c)
Disallowance of ITC where supplier failed to pay tax, bona fide purchaser rights, and Rule 86A restrictions. An in-depth analysis of Section 16(2)(c) & Rule 86A, CGST Rules 2017 considering Suncraft Energy Pvt Ltd v. Assistant Commissioner (2023) Cal HC (Affirmed by SC). Formulated by Supreme Court & High Court advocates for legal practitioners and corporate counsels.