2024 (7) TMI 991

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....Vyas, Addl. G.P. a/w Mr. M.M. Pable, AGP.   For the Respondent no. 3-UOI : Mr. Sagar S. Ambedkar. P.C. : 1. Petitioner is engaged in the business of manufacturing of specialty chemicals at its factory in Tarapur. The Directorate General of GST Intelligence (DGGI), Nagpur had initiated investigation against petitioner in 2017. Subsequent thereto, petitioner had also filed an application u....

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....a sum of Rs. 1,06,53,97,454/- has been blocked. 4. Petitioner approached this Court by way of this petition and has sought various reliefs, the primary relief being to quash and set aside the action of respondents of blocking available ITC. 5. Mr. Shah submitted that even assuming for sake of argument, it is assumed that what respondents did was not correct, still under Rule 86A (3) of the Centr....