2022 (7) TMI 706

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....an Gupta, learned counsel for the petitioner and Sri Nimai Das, learned Additional Chief Standing Counsel for the respondents. On 8.7.2022, this Court passed the following order:- Heard Sri Sameer Gupta, Advocate holding brief of Sri Rohan Gupta, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned counsel for the respondents. The impugned order dated 04.04.2022 has been p....

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....Act, the petitioner has preferred an appeal under Section 107 of the CGST/UPGST Act and deposited 10% of the disputed amount of the demand. By operation of sub-section (6) and sub-section (7) of Section 107 of CGST/UPGST Rules, on deposit of 10% of the disputed tax, the balance amount stood stayed. Despite the aforesaid factual and legal position, the respondent no.3 blocked the Electronic Credi....

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....sed by the respondent no.3 i.e. Assistant Commissioner, Commercial Tax Department, Sector-1, Kanpur, who, in view of the aforesaid Circular dated 23.11.2021; is not authorized officer. That apart the attempt of the respondent no.3 to pass the impugned order dated 04.04.2022 is to defeat the provision of Section 107 (6)/(7) of CGST/UPGST Act. Thus, prima facie the impugned order appears to be not o....

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....Standing Counsel has also produced today a document dated 12.7.2022 bearing signature of Dr. R.C. Verma, Assistant Commissioner, Commercial Tax, Sector-3, Kanpur, (Incharge Sector-1, Kanpur) indicating that Electronic Credit Register blocked earlier has now been unblocked. Since the grievance of the petitioner has now been redressed by the respondents, therefore, no cause of action now survives i....