GST officers asked to block ITC only on basis of evidence, not suspicion

From now on, GST field officers can block tax credit only based on ‘material evidence' and not just out of 'suspicion', CBIC (Central Board of Indirect Taxes and Customs) said setting new guidelines.  The guidelines said, there can be 5 specific circumstances when such credit could be blocked by a senior tax officer. “These include availment of credit without any invoice or any valid document…