Court Recommends Section 73 Proceedings for Input Tax Credit Blockage Due to Vendor's GSTR-3B Non-Filing.

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....Input Tax Credit - blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor though GSTR-I was filed by him - the petitioner should subject himself to the proceedings initiated u/s 73 - It would not be proper for the Writ Court to enter into the merits of the controversy at this stage in such circumstances - HC....