2025 (1) TMI 117

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....ROSHAN For the Petitioner: M/s. N.K. Pasari, Sidhi Jalan, Gaurav Kaushalesh, Samiksha Kumari, Shubham Choudhary, Advocates For the Respondents: Mr. Ashok Kumar Yadav, Sr. S.C.-I ORDER 1) Notice to the respondents. 2) Mr. Ashok Kumar Yadav, learned Sr. S.C.-I, accepts notice on behalf of all respondents. I.A. No. 10803 of 2024 3) Prima facie the action of the respondents in blocking of ....

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....or protection of the interest of revenue; that if there is no credit of input tax available in the Electronic Credit Ledger of the assessee, then, one of the necessary conditions for passing an order under Rule 86A(1) of the Rules would not be satisfied; and if no input tax credit was available in the Ledger, the blocking of the Electronic Credit Ledger under Rule 86A of the Rules and insertion of....