2024 (5) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IONER(S) NO. 1 MR MUKUND KUMAR CHOUHAN(10259) FOR THE PETITIONER(S) NO. 1 FOR THE RESPONDENT(S) NO. 2,3 ADVANCE COPY SERVED TO GOVERNMENT PLEADER/PP FOR THE RESPONDENT(S) NO. 1 ORDER ( PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA ) 1. By this petition under Article 227 of the Constitution of India, the petitioner has prayed for following reliefs : "a) That this Hon'ble....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t imposed vide impugned order dated 27/12/2023 and stay the execution and other proceeding thereof and c) This Hon'ble Court be pleased to issue writ of mandamus or any other appropriate writ, direction order directing the Respondent No.3 to unblock/release the input Tax Credit and d) Pending notice, admission and final disposal of this Petition, this Hon'ble Court by way....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the petitioner that the respondent No.3 has blocked the credit in Electronic Credit Ledger from being utilized by the petitioner and, therefore, the petitioner is unable to carry on the business. 4. On perusal of the impugned order in original passed in Form GST DRC-07, it emerges that the petitioner has been given adequate opportunity of hearing as stated in Para.5.1 to 5.9 of the impugned o....