2024 (5) TMI 758

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....upta, Advocate For the Respondent(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....

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....as been blocked and what recourse, if any, is the petitioner required 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....

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.... Sir, Please refer to the above mentioned Writ Petition. The unblocking of blocked ITC has been initiated and it is in progress 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 an....

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....2022-23 dated 30.12.2022 This is for information and necessary action please. Yours faithfully Sd/- (Sarathi Bhusan Roy) Superintendent(Law)" Learned counsel 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 ....