TaxTMI 
TaxTMI 
2024 (5) TMI 758
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....s) : Mr. B. Majumder, Deputy SGI Mr. BN Majumder, Sr. Advocate Mr. Paramartha Datta, Advocate Mr. B. Pal, Advocate ORDER Reference is made to the order dated 16.04.2024, which reads as under:- "Electronic credit ledger of the petitioner has been blocked vide impugned letter dated 12.02.2024 (Annexure-7) apparently for non-filing of returns over a period of one year from January, 2023 till 2024....
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....equired to follow for revocation thereof and before which competent authority. Additional affidavit be filed by 22.04.2024. Matter be listed on 24.04.2024." A supplementary affidavit has been filed by the petitioner enclosing certain GST returns for the tax period 2020-21 till 2023-24 and also proof of payments made. On the other hand, learned counsel for the Revenue, Mr. Paramartha Datta, h....
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....ss in system (copy of screenshot attached). Technically it takes some time for completion of the action initiated. The taxpayer has been issued with GSTR-3A notice by the GSTN (GST Network) for not filing GSTR-3B returns for the period Jan-24 and Feb-24 on 25.02.2024 and 25.03.2024 respectively. It may also be noted that the GSTR-3A notice has not been issued by any executive authority of CGST A....
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....l for the Revenue submits that since the grievance of the petitioner has been redressed and steps have been taken for unblocking the electronic credit ledger, therefore, the instant writ petition may be disposed of as infructuous. However, the petitioner has a liability to pay tax, interest and penalty, as imposed by the order-in-original dated 20.12.2022, also referred to the instant communicatio....