2022 (1) TMI 999

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....PP FOR THE RESPONDENT ORDER PER : HONOURABLE MS. JUSTICE SONIA GOKANI 1. The petitioner is before this Court aggrieved by the nonresponse on the part of the respondents with the following prayers: - "(A) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the action of blocking of input tax ....

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.... the present case." 2. The chronology of details point out that on 15.02.2021 the respondents blocked the input tax credit of the petitioner lying in the Electronic Credit Ledger to the tune of Rs. 13,35,021/- (CGST of Rs. 12,13,123/- and SGST of Rs. 1,21,898/-). 2.1. The representations had been made on 19.02.2021 and 02.03.2021 however, the authorities did not act upon the same nor it had resp....