2021 (9) TMI 1365

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.... the Respondent(s) No. 2 ADVANCE COPY SERVED TO MR SOHAM JOSHI GOVERNMENT PLEADER/PP(99) for the Respondent(s) No. 1 ORAL ORDER (PER : HONOURABLE MS. JUSTICE SONIA GOKANI) 1. The petitioner is before this Court seeking to unblock the Input Tax Credit (ITC) amounting to Rs. 7,68,554/- of CGST and Rs. 7,68,549/- of SGST in the petitioner's Electronic Credit Ledger, which reflects the balance to ....

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....so that business may continue; c. Pending hearing and final disposal of this petition direct the respondent to allow filing of GSTR-3B for the period April, 2021-22 and subsequent returns without payment of negative ITC due to blocking of ITC by the respondents; d. Direct the respondent not to recover interest and penalty due to late filing of GSTR-3B return for the period April, 2021-22 and s....