GST officers told to block tax credit on basis of evidence, not just 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 facts of the case.

from News-Economic Times https://ift.tt/3BOsJ0O