https://www.taxtmi.com/caselaws?id=424672 HC ruled that blocking Input Tax Credit (ITC) without providing reasons to the petitioner violated principles of natural justice. The court declared the WBGST Authority's action illegal and directed them to furnish recorded reasons to the petitioner, who would have seven days to file objections. The authority must consider these objections, provide a hearing, and pass a reasoned order within seven days. For future ITC blocking cases, the court mandated that authorities must communicate both the blocking order and its reasons to the assessee. en-us Thu, 30 Jun 2022 00:00:00 +0530 Fri, 04 Apr 2025 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424672 HC ruled that blocking Input Tax Credit (ITC) without providing reasons to the petitioner violated principles of natural justice. The court declared the WBGST Authority's action illegal and directed them to furnish recorded reasons to the petitioner, who would have seven days to file objections. The authority must consider these objections, provide a hearing, and pass a reasoned order within seven days. For future ITC blocking cases, the court mandated that authorities must communicate both the blocking order and its reasons to the assessee. Case-Laws GST Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424672