Court Declares Blocking of Input Tax Credit Unlawful, Reaffirms Need for Justifiable Restrictions and Procedural Fairness.

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....Blocking the Input Tax Credit (ITC) of the petitioner in the electronic cash ledger without any reasons - In the given factual matrix of the case, this Court is inclined to allow the writ petition and declare the action on the part of the respondent No. 2 in blocking the ITC available to the petitioner in the electronic cash ledger to be arbitrary, bad in law and also in violation of the principles of natural justice. Therefore, the said impugned action is set aside/quashed holding it to be illegal - HC....