HomeGSTITC Blocking Without Recorded “Reasons to Believe” Quashed: Punjab & Haryana High...

ITC Blocking Without Recorded “Reasons to Believe” Quashed: Punjab & Haryana High Court Orders Immediate Release

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The Punjab & Haryana High Court has held that blocking of Input Tax Credit (ITC) in the electronic credit ledger without recording “reasons to believe” is illegal and violative of statutory provisions. The Court directed immediate unblocking of ITC while permitting authorities to initiate fresh action strictly in accordance with law. The Bench of Justice…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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