2024 (2) TMI 423

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.... For the Respondent : Mrs.K.Vasanthamala, GA (T) ORDER The petitioner seeks a direction to the respondent to remove the blockage of Input Tax Credit (ITC) in the Electronic Credit Ledger of the petitioner. 2. The petitioner states that he is engaged in the business of trading in iron and steel articles and that he is a registered person under GST laws. It is further stated that the ITC....

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....f of the respondent. She submits that M/s.Vetrivel Traders and M/s.Shri Vaari Steels were found to be engaging in bill trading. She also submits that the said entities obtained GST registration on the basis of fabricated documents. She points out that an intimation in Form GST DRC-01A was issued to the petitioner on 01.02.2024. 5. In order to establish that the transactions with M/s.Vetrivel Tr....

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....rovide the same. 6. Since a request was made by the petitioner on 08.01.2024 to release the blocked ITC in the Electronic Credit Ledger, it is just and necessary that the respondent takes a decision with regard to such request expeditiously. 7. For reasons set out above, this writ petition is disposed of by directing the respondent to consider and dispose of the representation dated 08.01.20....