Kotdwar Steel Limited Vs Deputy Commissioner
Date: March 27, 2025
Court: High Court
Bench: Uttarakhand
Type: Writ Petition
Judge(s)/Member(s): G. Narendar, Alok Mahra
Subject Matter
Blocking of ITC without proper legal basis or pre-intimation is unmerited
Summary
The Uttarakhand High Court criticized the actions of the tax department in the case concerning Kotdwar Steel Limited, particularly regarding the unmerited blocking of GST Input Tax Credit (ITC) without proper legal basis or pre-intimation. The court…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT Heard Mr. Rakesh Prasad Singh and Mr. Kanti Ram Sharm a, learned counsel for the petitioner and Ms. Puja Banga, learned Brief Holder for the State. 2. The working of the Department is startling and shocking. It is not known and incomprehensible as to which provision of law permits the Department to take deterrent and coercive action, even p…