2024 (8) TMI 1379

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.... For the Respondent : Mr. V. K.  Shamsudheen, Sr. Govt. Pleader JUDGMENT This Writ Appeal is preferred against the judgment dated 15.02.2024 of the learned Single Judge in WP(C). No.3970 of 2024. 2. The brief facts necessary for the disposal of the Writ appeal are as follows: The appellant herein had preferred the Writ Petition seeking to quash the intimation issued to him....

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....le 86A of the GST Rules were furnished to the appellant. It was more than three months thereafter that the appellant approached the writ court questioning the legality of Ext.P2 intimation issued to him regarding the blocking of input tax credit. 3. The learned Single Judge after considering the provisions of Rule 86A of the GST Rules rightly found that there was no jurisdictional error with re....

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....allowing debit of amount from the electronic credit ledger has to be resorted to with utmost circumspection and with maximum care and caution. It further mandates that there must be an objective determination based on intelligent care and evaluation as distinguished from a purely subjective consideration of suspicion, and that the reasons are to be on the basis of material evidence available or ga....

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....not to approach this Court during the period between the receipt of intimation and the receipt of Ext.P6 and P7 show cause notices. On the contrary, the appellant chose to approach the writ court much later, in January 2024, more than three months after the receipt of Ext.P6 and P7 show cause notices. Under the said circumstances, we are of the view that the learned Single Judge was correct in rel....