2021 (12) TMI 171

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....nerjee, Mr. Abhradip Maity. .........for the respondents. Mr. Somnath Ganguli. .........for the DGGI-East, Kolkata. ORDER Heard learned advocates appearing for the parties. Petitioner has filed this writ petition challenging the impugned action on the part of the respondent authority concerned blocking the Input Tax Credit of the petitioner dated 16th January, 2020 on the ground that same has....

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....force in view of the aforesaid provisions of Rule 86(3)A of the CGST Rules and the authority concerned will immediately lift the blockage if it has not unblocked by date. Mr. Ganguly, learned advocate submits that DGGI- East, Kolkata is the relevant party in this writ petition who has not been impleaded by the petitioner. Let him be impleaded as respondent no.6 and the department is to act accord....