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2022 (7) TMI 227 - CALCUTTA HIGH COURTBlocking the Input Tax Credit (ITC) - recorded reasons for taking such adverse action were not presented - violation of principles of natural justice - HELD THAT:- The action of the respondent, WBGST Authority in blocking the Input Tax Credit (ITC) of the petitioner without intimating the recorded reasons for the same to the petitioner is arbitrary, illegal and in violation of principles of natural justice since it deprives the right of the petitioner to effectively defend or oppose such action of the respondent authority. Petition is disposed of by holding that the impugned action of the respondent WBGST Authority taking impugned coercive action of blocking of the petitioner’s Input Tax Credit (ITC) without intimating to the petitioner the recorded reasons for such action is illegal and not sustainable in law and is in violation of the principles of natural justice.
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