Tax authority's action of blocking input tax credit in electronic credit ledger without following due...

Tax authority's action of blocking input tax credit in electronic credit ledger without following due process held untenable. Cross-utilization of credit between CGST and SGST not permissible. Respondents directed to unblock credit of Rs. 2,44,05,567 in petitioners' electronic credit ledger. Utilization of remaining credit disallowed till show cause notice issued under relevant provisions of GST Act. Petition allowed. .....

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