2021 (10) TMI 922

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.... (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. Seeking to challenge the action of the respondent authorities to block the input tax credit of the petitioner lying in the electronic credit ledger to the tune of Rs. 33,99,789/- this petition has been preferred with the grievance that under Rule-86A of the Central Goods and Service Tax Rules, 2017 without affording any opportunity of hearing and ....