Department Cannot Block GST ITC Without Assigning Any Reason: Gujarat High Court

The  Gujarat High Court  bench of  Justice J.B. Pardiwala and Justice Nisha M. Thakore  has held that the department cannot block the Input Tax Credit (ITC) without assigning any reason to the assessee. The writ petitioner/assessee, a proprietary concern, is in the business of trading in M.S. scrap for the past 13 years. The proprietary firm purchases the scraps from different…