Case Law Details
Case Name : HEC India LLP Vs Commissioner of GST and Central Excise Audit-II (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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HEC India LLP Vs Commissioner of GST and Central Excise Audit-II (Madras High Court)
GST Authority needs to communicate reasons for blocking ITC of the taxpayer
Hon’ble Madras High Court has held that the GST Authority necessarily needs to communicate reasons to the taxpayer if the taxpayer’s Input Tax Credit (ITC) is blocked.
In the present case, the Commissioner of GST and Central Excise had blocked any attempts of deduction from the electronic credit ledger of M/s HEC In
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