TaxTMI 
TaxTMI 
2024 (9) TMI 906
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....e case: For Petitioner: Mr. Jagabandhu Sahoo, Sr. Advocate Mrs. Kajal Sahoo, Advocate For Opposite Parties: Mr. Sunil Mishra, Standing Counsel JUDGMENT ARINDAM SINHA, J. 1. Mr. Sahoo, learned senior advocate appears on behalf of petitioner and submits, there was blocking of his client's entitlement to obtain input tax credit (ITC). Reasons for blocking were supplied by communication dated ....
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....interference. 2. Mr. Mishra, learned advocate, Standing Counsel appears on behalf of revenue and draws attention firstly, to order dated 20th June, 2024 made in petitioner's earlier writ petition [W.P.(C) no.14540 of 2024], disposed of by coordinate Bench. He submits, two grounds taken by petitioner, in having moved this Court earlier, were jurisdiction and violation of principles of natural just....
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.... maintainable. 4. He submits further, the application alleged to have been made under sub-rule (2) in rule 86A is a continuation of the grievance regarding jurisdiction and violation of principles of natural justice. As such, the writ petition does not disclose a cause of action and it should be dismissed. 5. Sub-rules (2) and (3) in rule 86A is reproduced below. "(2) The Commissioner, or the ....
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....nd by the authority regarding the redressal provision invoked by petitioner. Contention on its behalf has been, the blocking can be done and it was done by due exercise of jurisdiction. Only reasons are required to be given, subsequently supplied to petitioner but in no way is petitioner entitled to be heard on the decision to block. Significantly, there was no assertion that the petition/applicat....