2024 (1) TMI 627

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....d Shri Praveen Kumar, learned counsel for the petitioner and Shri Nimai Das, learned Additional Chief Standing Counsel for the State. 2. Challenge has been raised to the order dated 10.10.2023 passed by respondent no.3/Assistant Commissioner (Special Investigation Branch), State Tax, Range-B, Ghaziabad whereby the said authority has blocked ITC of value Rs. 53,61,832/- in exercise of his power un....

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.... address of his principal place of business from Hapur to Ghaziabad. At present, it does appear, for reason of time consumed in processing the application dated 06.10.2023, that change of address of M/s Pushpendra Singh may not have been known to the respondent no.3 when he passed the order dated 10.10.2023. 5. In view of such facts, since the order dated 10.10.2023 is wholly ex-parte, no useful ....