Regarding blocked ITC cases: KPI 18.

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....ficers to block the Input Tax Credit (ITC) availed by the taxpayers wrongly or fraudulently. Sub-rule (3) of the said Rule stipulates that the ITC so blocked shall cease to have effect after the expiry of a period of one year from the date of blocking in case no action has been taken by the officers. 2. In this regard, GSTN has shared the list of taxpayers having their ITC blocked beyond the pe....