invoke the
powers under the rule. The second part of the rule
provides for the consequences in case Rule 86A is
invoked.
32. In other ... invoke the rule in the cases which are not supported by
the plain language of the rule.
40. The Rule 86A empowers the proper officer
Rules, 2017 (hereinafter
referred to as the said rules), with effect from the 1st January,
2020, in rule 36, in sub-rule ... substituted
3. In the said rules, after rule 86, the following rule shall be
inserted, namely:-
"86A. Conditions of use of amount available
situations as prescribed under the Rule itself.
10. Gujarat High Court while dealing with the provision contained
in Rule 86A of the CGST Rules ... invoice or debit note or any
other document prescribed under rule 36.
12. Rule 86A undoubtedly could be said to have conferred
which came to be inserted
in the Rules, 2017 with effect from 26th December, 2019. Rule
86A empowers the Commissioner or Officer authorized ... exercise the power under Rule 86A of the Rules. We fail
to understand how Rule 86A could have been invoked in
the present matter
Section 86A in The Central Goods and Services Tax Rules, 2017
86A. [ Conditions of use of amount available in electronic credit ledger. [Inserted by Notification ... invoices or debit notes or any other document prescribed under rule 36- i. issued by a registered person who has been found non-existent
86A of the CGST Rules, 2017. In other words, according to Shri Pandey, the object behind the introduction of Rule 86A of the Rules ... first look into the provisions of Rule 86A of the Rules. Rule 86A reads thus;
"86A. Conditions of use of amount available in electronic
mind while interpreting
the provisions of Rule 86A of the Rules.
RULE 86A NOT CONDITION OF GRANT OF EXEMPTION/
CONCESSION
43. As noted above ... Clauses (a) and
(d) of Sub-rule (1) of Rule 86A of the Rules. An order under Rule 86A
of the Rules
mind while interpreting
the provisions of Rule 86A of the Rules.
RULE 86A NOT CONDITION OF GRANT OF EXEMPTION/
CONCESSION
43. As noted above ... Clauses (a) and
(d) of Sub-rule (1) of Rule 86A of the Rules. An order under Rule 86A
of the Rules
mind while interpreting
the provisions of Rule 86A of the Rules.
RULE 86A NOT CONDITION OF GRANT OF EXEMPTION/
CONCESSION
43. As noted above ... Clauses (a) and
(d) of Sub-rule (1) of Rule 86A of the Rules. An order under Rule 86A
of the Rules
mind while interpreting
the provisions of Rule 86A of the Rules.
RULE 86A NOT CONDITION OF GRANT OF EXEMPTION/
CONCESSION
43. As noted above ... Clauses (a) and
(d) of Sub-rule (1) of Rule 86A of the Rules. An order under Rule 86A
of the Rules
