HC Criticizes GST Department’s ITC Blocking Before Pre-Intimation Notice Issuance

By CA Sandeep Kanoi Goods and Services Tax Judiciary May 4, 2025

Case Name: Kotdwar Steel Limited Vs Deputy Commissioner (Uttarakhand High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Uttarakhand High Court

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Kotdwar Steel Limited Vs Deputy Commissioner (Uttarakhand High Court) The Uttarakhand High Court strongly criticized the actions of the tax department in the case of Kotdwar Steel Limited versus the Deputy Commissioner, highlighting the unlawful blocking of Goods and Services Tax (GST) Input Tax Credit (ITC) and questioning the legal basis for such coercive measures taken even before issuing a pre-intimation notice. The court expressed its astonishment at the department’s operational methods, describing the complained action as akin to imposing a penalty before conducting a trial. It fir...

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