2025 (5) TMI 769

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....anjay Awasthi ORDER 1. This petition has been filed by the petitioner aggrieved of the action of the respondents in passing the order dated 24.01.2025 (Annexure-9 to the writ petition) under Section 86A of the Central Goods and Services Tax Act, 2017 (for short 'the Act'). 2. Submissions have been made that though the order passed under Section 86A of the Act, indicated blocking i....

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....n debited and/or the same has only been blocked or lien has been credited to which, instructions have been produced, inter alia, indicating that the amount of Rs. 46,01,645/- has been blocked and not debited as claimed by the petitioner. 4. So far as further submissions made as to creating the negative lien is concerned, this Court in M/s. R.M. Dairy Products LLP v. State of U.P. and others: 20....