2023 (1) TMI 1222

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....herjee and Abhijat Das For Respondents - Anirban Ray, Ld. G.P., Rananjay Chatterjee, Tapan Bhanja, Aveek Biswas, T.M. Siddique, Debasish Ghosh, D. Sahu, Rajashree Venket Kundalia and Ekta Sinha JUDGMENT This intra-Court appeal at the instance of the writ petitioner is directed against the order dated 11th May, 2022 passed in W.P.A. No. 7690 of 2022, by which the prayer for interim relief ....

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....ng consideration of such declaratory relief would not arise. Faced with such situation, the learned advocate appearing for the appellant would submit that the appellant would be ready to give up the prayer to challenge the constitutional validity of Rule 86A but the request of the appellant to withdraw the blocking of the electronic credit ledger and restoration of the input tax credit may be dire....

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....locking of the electronic credit ledger and restore the input tax credit. Such positive direction cannot be granted at this stage as the appellant does not know as to what are the reasons, which weighed in the mind of the appropriate authority before passing the order blocking the electronic credit ledger. In our considered view, the following order will meet the ends of justice and simultaneously....