2022 (8) TMI 366

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....: Mr. Mainak Bose Mr. Neeraj Kumar Pandey Mr. Shakeel Mohammad Akhter For the Respondents : Mr. Anirban Ray, Ld. Government Pleader Mr. S. Mukherjee Mr. Debasish Ghosh T.S. Sivagnanam J.: This intra-Court appeal has been filed by the writ petitioner/appellant challenging the order dated 19th May, 2022 by which the learned Single Judge has declined to grant any interim order in favour of t....

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....rity having reason to believe that input tax credit has fraudulently availed and the input tax credit to the tune of Rs.71,23836.66 paisa each under Central Goods and Services Tax/West Bengal Goods and Services Tax head had been blocked. Due to pending finalization of the proceedings regarding blocking of the electronic credit ledger by the respondent No.2 the business activity of the assessee/app....

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....ity has come to a standstill. Apart from that when the communication blocking the electronic credit ledger was passed the credit which was available under that head was only Rs.19,00,000/-. In any event if proceedings having been initiated and the assessee has given reply the respondent no.2 shall take the proceeding to the logical conclusion at the earliest. We are informed that the registration ....