2024 (1) TMI 322

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....: BY SMT. VEENA J KAMATH, ADVOCATE FOR THE RESPONDENTS : BY SRI. JEEVAN J NEERALGI, ADVOCATE ORDER In this writ petition, the petitioner has sought for the following relief: "A. Direct the 1st Respondent to unblock the Input Tax Credit to the tune of Rs.98,68,146/- as per the Petitioner's Electronic Credit Ledger at Annexure-B by issuance of Writ of Mandamus or any other writ....

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....the Central Goods and Services Tax Rules, 2017. (hereinafter referred to as "CGST Rules") contemplates that any such blocking of ITC would remain valid order for a period of one year from the date of such blocking and the same would cease to subsist any longer beyond the said period. 5. It is the grievance of the petitioner though the prescribed period of one year expired on 11th May, 2023 and ....

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....GST Rules, 2017 came to an end on 11.5.2023 in so far as petitioner was concerned, question of respondents continuing to block ITC of the petitioner is clearly illegal and arbitrary and the same deserves to be unblocked by issuing necessary directions in this regard. 8. Under these circumstances, I am of the considered opinion that the 1st respondent is to be directed to unblock the ITC to the ....