https://www.taxtmi.com/caselaws?id=446066 Challenge concerns administrative blockage of Input Tax Credit (ITC) in the electronic cash ledger without issuance of a show cause notice or recorded reasons. The note sheets lacked cogent material and the authority did not furnish reasoned findings or serve any formal communication, breaching principles of natural justice and procedural fairness; consequence: the impugned blockage was held arbitrary and invalid and quashed, and the matter was remitted to the authority for fresh decision-making with appropriate notice and reasoned recording of grounds. en-us Mon, 20 Nov 2023 00:00:00 +0530 Thu, 15 Jan 2026 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446066 Challenge concerns administrative blockage of Input Tax Credit (ITC) in the electronic cash ledger without issuance of a show cause notice or recorded reasons. The note sheets lacked cogent material and the authority did not furnish reasoned findings or serve any formal communication, breaching principles of natural justice and procedural fairness; consequence: the impugned blockage was held arbitrary and invalid and quashed, and the matter was remitted to the authority for fresh decision-making with appropriate notice and reasoned recording of grounds. Case-Laws GST Mon, 20 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446066