2020 (9) TMI 1027

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondents Through: Mr. Harpreet Singh, Sr. Standing counsel for R-1 to 3. J U D G M E N T MANMOHAN, J: (Oral) C.M.No.23547/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.6799/2020 & C.M.No.23548/2020 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....esentation dated 20th August, 2020 or direction to respondents nos.1 and 2 to provide "reasons to believe" recorded in the petitioner's case prior to the credit block and to provide an opportunity to the petitioner to file objections thereon and seek their disposal by way of a speaking order. 3. Learned counsel for petitioner states that the said Input Tax Credit was claimed on account of purch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d by respondent no.4 contain the petitioner's GST registration number. She states that, in fact, respondent no.4 has admitted its mistake to the respondents. 6. She further states that the approach of respondents nos.1 and 2 in issuing the impugned credit block and impugned notice is contrary to the scheme laid down in Rule 71 of the CGST Rules, 2017 inasmuch as there is no window/time left for....