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of <h1>Court orders timely resolution for blocked credit account issue, avoiding tax return complications</h1> <h3>Dadhichi Iron And Steel Pvt. Ltd. Versus Chhattisgarh GST Through Commissioner, Commercial, Tax GST, Assistant Commissioner, Office Of Commissioner, State Tax (SGST),</h3> The court directed the petitioner to file a representation challenging the blocking of their credit account due to alleged dealings with a non-existing ... The operation of the credit account for availing the Input Tax Credit blocked - only ground for blocking the credit account of the petitioner is that the petitioner has been doing business with a non-existing entity i.e. M/s Jai Bharat Enterprises - HELD THAT:- This Court is of the opinion that no fruitful purpose would be served in keeping the writ petition pending, rather ends of justice would meet if the writ petition is disposed of with a direction to the petitioner to file a representation/objection before the respondent no.2 in respect of the contention that it has raised in the present writ petition particularly in respect of the existence of M/s Jay Bharat Enterprises within 3 days from the date of receipt of copy of this order - The respondent no.2 in turn is directed to decide the representation/objection of the petitioner by 10th of November, 2019 so as to avoid any inconvenience to the petitioner in filing the return which has to be done by the 20th of November, 2019. Petition disposed off. Issues:Blocking of credit account for availing Input Tax Credit due to alleged business dealings with a non-existing entity.Analysis:The petitioner filed a writ petition challenging the blocking of their credit account for availing Input Tax Credit, citing a letter issued by the respondents. The reason for blocking was the petitioner's alleged business dealings with a non-existing entity, M/s Jai Bharat Enterprises. The petitioner contended that the said entity was registered with the respondents and paid taxes, as evidenced by information from the respondents' portal. The court noted this discrepancy and opined that the writ petition should be disposed of promptly. It directed the petitioner to file a representation/objection before respondent no.2 regarding the existence of M/s Jai Bharat Enterprises within three days. Respondent no.2 was instructed to decide on the representation/objection by a specified date to prevent inconvenience to the petitioner in filing returns. Consequently, the court disposed of the writ petition with these directions to address the issue effectively and swiftly.
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