No Provision Allows Coercive Action Before Pre-Intimation Notice: Uttarakhand HC Criticizes GST Dept For Negatively Blocking ITC

The Uttarakhand High Court criticized the GST department for negatively blocking ITC without a pre-intimation notice, stating that no provision allows coercive action before such notice. This ruling emphasizes the importance of procedural fairness in GST administration. It highlights the need for transparency and due process in tax matters. The decision protects taxpayers from arbitrary actions by the GST department.