loss to the Government
exchequer by blocking the ITC credit under Rule 86A(1)(a) of the
CGST Act as the competent authority
doubt, has to be
exercised in accordance with the well recognised rules in
that behalf. The High Court in the exercise of its
revisional jurisdiction ... into the question of
sufficiency of material which had satisfied the Magistrate.
[86A-B]
In the present case the Magistrate had expressed his
satisfaction
limitation
nor could be the Government by recourse to the
rule-making power prescribed a period in the teeth
of Section ... contributions. It consists of Sections 84 to 86A .
24. When the Act itself does not provide
for any limitation on the Corporation right to claim
Architectural Style Of A North Indian ... vs ?Kfm+;Ky] 'Ka[K Dh /Ofu;Kwa
86A, Radhey Shyam Park,
Gali No. 2, Parwana Road, Delhi.
Mukesh Kumar Panwar,
S/o Sh. R.P.S. Panwar,
R/o 86A, Radhey Shyam ... Dinesh Kumar Panwar,
S/o Sh. R.P.S. Panwar,
R/o 86A, Radhey Shyam Park,
Gali No. 2, Parwana Road, Delhi
State vs . on 24 August, 2023
IN THE COURT OF METROPOLITAN MAGISTRATE-07,
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1
IN THE COURT OF AISHWARYA SHARMA
Title Of The Case: : State vs . Vicky @ Vikram on 26 May, 2023
IN THE COURT