2026 (10) TMI 86

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.... - RES) - -<br>GST<br>HON&#39;BLE MR. JUSTICE B M SHYAM PRASAD For the Petitioner : Sri. Gowri Shanker M., Advocate For the Respondent : Smt. Jyothi M Maradi., HCGP ORAL ORDER: The petitioner, a proprietary concern, engaged in the business of cement and iron is aggrieved by the first respondent's order dated 23.02.2026 [Annexure-A] and the first respondent, in exercise of the powers un....

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....om certain fictitious entities and ITC must be blocked to secure revenue and to prevent violation. Though it is contended on behalf of the petitioner that no pre-decisional opportunity was extended, Ms. Jyoti M Maradi, places on record a copy of the intimation of personal hearing dated 30.01.2026 and a copy of the postal acknowledgement signed on behalf of the petitioner acknowledging the receipt ....

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.... the decision. This Court is of the categorical view that this Court's intervention to extend an opportunity cannot automatically unblock the ITC. Hence, the following. ORDER [A] The petition is allowed in-part. [B] The petitioner is reserved with liberty to file a detailed response along with documents to show cause against the first respondent's decision to block ITC in term....