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

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 t

Please become a Premium member. If you are already a Premium member, login here to access the full content.