Adequate emphasis to be not only on ‘having reasons to believe’ to block ITC but also on ‘Recording of Reasons’ under GST: Bombay HC [Read Order]

By Taxscan Team - On February 14, 2022 1:20 pm - 2 mins read
Adequate emphasis - block ITC - GST - Bombay High Court - Taxscan

The Bombay High Court has held that adequate emphasis to be not only on ‘having reasons to believe’ to block ITC but also on ‘recording of the reasons’ under GST. The petitioner, Dee Vee Projects Ltd. company was registered under the provisions of erstwhile State Sales Tax Act and after the Sales Tax was subsumed…

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