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2022 (6) TMI 467 - HC - GSTBlocking of input tax credit / electronic credit ledger account - Grant of interim order sought for in the writ petition - recovery of tax - HELD THAT:- This court is of the view that while declining to interfere with the order of the learned Single Judge, it is deemed appropriate to direct the concerned respondent to dispose of the representation dated 21.02.2022 by taking note of the legal position and also bearing in mind that unless the appellant, who is a registered dealer, is allowed to carry on business and tax cannot be recovered. We should not be mistaken for saying as if errant dealer should be left scot free, if there is any illegal arrangement of input credit tax stringent action should be taken. However, till final orders are passed, if the credit which was not availed on the date when the blocking was done namely 16.02.2022 is also to be blocked, then it might cause prejudice to the dealer. The appeal stands disposed of.
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