2023 (10) TMI 478

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.... For the Petitioner : Mr. Mukul Singla, Advocate. For the Respondent : None **** RITU BAHRI, J. (ORAL). 1. The petitioner is seeking quashing of orders dated 10.08.2023 (Annexure P-3) and 25.08.2023 (Annexure P-4) whereby respondent No. 2 has blocked Input Tax Credit amounting to Rs. 55,89,654/- and Rs. 56,18,263/- respectively lying in the Electronic Credit Ledger of the petitioner....

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....oth dated 25.09.2023 (Annexure P-5 and P-6) have been issued solely on the scrutiny of 8 suppliers mentioned in the said notices and no investigation has been done with respect to petitioner. Even while blocking Input Tax Credit of the petitioner vide order dated 10.08.2023 (Annexure P-3) electronic credit ledger pertaining to two suppliers Akriti Industries and Shri Radhe Metals have been examine....