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

Show cause notice issued without evidence of fraud or tax evasion; lacked independent assessment or justification.

March 11, 2023

Case Laws GST HC

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 ...

Show cause notice issued without evidence of fraud or tax evasion; lacked independent assessment or justification.

March 11, 2023

Case Laws GST HC

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