Blocked input tax credit reconsideration to follow hearing and document review, with authorities deciding independently of prior communication.

The remaining blocked input tax credit in the electronic credit ledger was to be reconsidered after the petitioner was heard and the supporting documents were examined. The authorities stated that they would take an appropriate decision on the remaining blocked credit by the specified date and would do so independently of the earlier communication and the grounds already raised. The matter was therefore disposed of on that assurance, with no determination recorded on the merits of the credit claim.

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Issues: Whether the remaining blocked input tax credit in the petitioner's electronic credit ledger required reconsideration after hearing the petitioner and examining the supporting documents.

Outcome: The matter was disposed of after the authorities stated that they would take an appropriate decision on the remaining blocked credit by the specified date, without being influenced by the earlier communication or the grounds raised.

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