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2021 (8) TMI 512 - HC - GSTSeeking permission to petitioner to debit a sum of ₹ 47,30,457/- form its electronic credit ledger - process of adjudication before the competent authority - seeking to withdraw the blocking of ITC - HELD THAT:- Intermittent intervention by the High Courts in a writ proceedings are not desirable, as the same would cause prejudice to the interest of the either of the parties. The petitioner claims that blocking of ITC is erroneous. The show cause notice issued by the Department would reveal that certain allegations are raised against the petitioner. All these aspects require an adjudication based on the documents and evidences to be produced by the respective parties. Thus, the petitioner is at liberty to redress their grievances before the competent authorities and this Court cannot issue any such direction as such prayed for, as the proceedings are in progress. Petition disposed off.
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