2022 (7) TMI 227

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Ray, Ld. GP., Mr. T.M. Siddiqui, Mr. N. Chatterjee, Mr. V. Kothari... For the State. Heard learned Advocates appearing for the parties. Petitioner has filed this writ petition being aggrieved by the impugned action of the respondent, WBGST Authority concerned blocking the Input Tax Credit (ITC) of the petitioner on 28.5.2022 available in the Electronic Ledger in question without intimating ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n the case of New Nalbandh Traders vs. State of Gujarat & Ors. and also a decision of the Hon'ble Punjab and Haryana High Court in CWP No.26661 of 2021(O & M) dated 31st May, 2022 in the case of Rajnandini Metal Ltd. Vs. Union of India & Ors.. Considering the submission of the parties and the judgments relied upon by the petitioner, I am of the view that the action of the respondent, WBGST Auth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner. Considering the submission of the parties and the judgments referred hereinabove, this writ petition being WPA 11122 of 2022 is disposed of by holding that the impugned action of the respondent WBGST Authority taking impugned coercive action of blocking of the petitioner's Input Tax Credit (ITC) without intimating to the petitioner the recorded reasons for such action is illegal and not su....