Blocking of ITC - In the present case, the respondents had no ...

Case Laws GST

March 11, 2023

Blocking of ITC - In the present case, the respondents had no material to form any opinion that the ITC had been availed wrongly on account of any fraud or any wilful-misstatement or suppression of facts to evade tax. Concededly, the respondents had no material to form any independent opinion whatsoever. It is apparent that the impugned show cause notice was issued in a mechanical manner to comply with the impugned instructions. - HC

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Blocking of ITC - In the present case, the respondents had no ...

Case Laws GST

March 11, 2023

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