2021 (11) TMI 645

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....YANARAYANA MURTHY Counsel for the petitioner : Mr. A. Sarveswar Row Counsel for respondent Nos.1 : Mr. N. Harinath, A.S.G. Counsel for respondent No.2 : Mr. Y. N. Vivekananda, G.P. Counsel for respondent Nos.3 to 6 : Mr. Suresh Kumar Routhu, S.C. ORAL ORDER (Prashant Kumar Mishra, CJ) Alleging that the Input Tax Credit admissible to the petitioner was blocked on 28.01.2020 and....

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.... Tax Rules 2017 in Annexure A-1, does not empower the authorities to invoke retrospectively, i.e. prior to its insertion, or alternatively C. issue writ or Order or direction as this Hon'ble Court may deem fit declaring that blocking of the Input Tax Credit in the Electronic Credit Ledger Annexure C by the Respondent No.3 without any notice or intimation or explaining the reasons for bloc....

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....f the CGST Rules, and without jurisdiction, consequently, F. direct the Respondents Nos.3 and 4 to forthwith de-block the Input Tax Credit blocked in the electronic credit ledger on 28-01-2020 (Annexure-C), and pass such other or orders as this Hon'ble Court may deem fit and proper in the circumstances of the case." 2. In the course of hearing on 07.10.2021, Mr. N. Harinath, learned As....

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....el Industries Ltd. was blocked for another year on 08.02.2021 under Rule 86A of the CGST Rules, 2017 with the approval of the competent authority. The petitioner had availed Input Tax Credit amounting to Rs. 75,62,939/- in respect of purchase made from M/s. Maithan Ispat Ltd., Kalinga Nagar Industrial Complex, Dasamania, Jakhapura, Jajpur, Odisha having GSTIN 21AADCM7360B1Z0, a manufacturer of art....