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

The Central Board of Indirect Taxes and Customs (CBIC) said the commissioner, or an officer authorised by him, not below the rank of assistant commissioner, must form an opinion for blocking of input tax credit (ITC) only after "proper application of mind" considering all the facts of the case.

from Economy-News-Economic Times https://ift.tt/3k3X3OM
via