2026 (3) TMI 1681

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....it in the nature of Certiorari/Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions direct the respondent no. 3 to unblock the Credit ledger of the Petitioner (Exhibit "A"); (b) that this Hon'ble Court be pleased to issue a Writ of Certiorari/Mandamus or a writ in the nature of Certiorari/Mandamus or any other writ, order or direction under Article 226 of the Constitution of India calling for the records pertaining to the Petitioner's case and after going into the validity and legality of the provisions quash and set-aside the impugned attachment dated 16.0....

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....dent No. 3 without putting the Petitioner to notice and without issuing any specific orders, attached an amount of Rs. 4,25,75,682/-. Subsequent thereto, by letter dated 29th February 2024, the Petitioner informed Respondent No. 5 that the Input Tax Credit (hereinafter referred to as "ITC") availed is eligible and availed in complete compliance with the CGST Act, 2017 and requested Respondent No. 5 to remove the attachment of the ITC. It was also informed that the GSTR 3B for January 2024 could not be filed due to such attachment. No response was received by the Petitioner to the said letter. By a further letter dated letter dated 27th March 2024 inter-alia contended that no show cause notice, no personal hearing, and no order had been issu....

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....eriod of one year. The explanation in respect of the provisional attachment is set out in paragraph 23 of the said affidavit. 5. Mr. Adik, learned Counsel for the Respondent-Department, has submitted that, as stated in the reply affidavit, the GST registration of the Petitioner has already been cancelled. He submits that, subject to appropriate action that may be taken by the Department, the credit can be unblocked. It is, therefore, his submission that the Petition be dismissed. 6. Having heard learned Counsel for the parties and having perused the record, we find much substance in the contentions as urged on behalf of the Respondents. Rule 86A(3) of the CGST Rules, 2017 clearly mandates that the restriction on the electronic credit ....