2021 (12) TMI 272

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....resenting this writ petition dated August 27, 2021 seeks the following relief: - "a) this Hon'ble Court be pleased to Issue a writ of mandamus or a writ/direction in the nature of mandamus or any other appropriate writ, direction or order thereby directing the Respondent No. 2 to unblock the input tax credit of INR 1.17 Cr availed by the petitioner in its electronic credit ledger; b) this Hon'....

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....entitled to relief claimed in this writ petition. 3. Ms. Yadav, learned advocate for the respondents has placed before us the written instructions received by her from the respondent no. 2, i.e., the Deputy Commissioner, Division-III, Mumbai Central CGST dated November 30, 2021. We quote below the instructions: - "F.NO. CGST & EX/MC/D-III/ ADVENT/06/2020/571 Mumbai, the 30th November 2021 To....

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....rtment has consistently asked the taxpayer for submissions required for due verification of the Credit availed. However, the first submission which was incomplete, was received from the taxpayer on 17.03.2020. The Department was in communication with the taxpayer seeking reconciliation statements for the difference in their GST returns namely GSTR-2A and GSTR-3B from FY 2017-18 to 2020-21. The las....

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....e, the input tax credit would be unblocked. 5. Curiously, the instructions do not refer to sub-rule (3) of rule 86A at all. The respondent no. 2 appears to be oblivious of such provision. Having regard to the statutory mandate in sub-rule (3) of rule 86A, the petitioner is entitled to claim that the input tax credit ought to have been unblocked immediately after one year of the restriction being ....