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2022 (9) TMI 1149 - HC - GSTUnblocking of Input Tax Credit - opportunity of hearing to the petitioner not provided - negative blocking in the nature of futuristic action - HELD THAT:- The process of hearing of the petitioner and consideration the case of the petitioner and documents produced by the petitioner, is underway before the authorities - It is expected that in the above process already initiated by the authorities of hearing the petitioner to consider the petitioner’s case in respect of the grievance of the blocking of the part of the Input Tax Credit, the authorities shall arrive at an appropriate decision in accordance with law expeditiously after considering the facts of the case and defence of the petitioner fully. It goes without saying that the such decision with regard to the unblocking of the remainder Input Tax Credit shall be taken by the authorities without being influenced by the earlier communication as well as the grounds raised. This petition is disposed of.
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