The Hon’ble Madras High Court in the case of M/s. HEC India LLP v. Commissioner of GST and Central Excise and Anr. [Writ Appeal No. 2341 of 2021 decided on September 16, 2021] has held that the GST Authority necessarily needs to communicate reasons to the taxpayer if the taxpayer’s Input Tax Credit (“ITC”) is blocked.
Source: a2ztaxcorp.com
