2021 (12) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dents. PC :- 1. The petitioner by presenting 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve lapsed by now, by operation of law, the petitioner is 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-....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mbai in pursuance of Rule 86A to ensure that the ITC availed is eligible and not availed fraudulently. This Department 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 reconci....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sion-III Mumbai Central CGST" (bold in original) 4. It is the submission of Ms. Yadav that after the process of verification is complete, 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 86....