2019 (5) TMI 958

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..... r Commercial Tax ORDER: (per V. Ramasubramanian, J) Challenging the action of the respondents in blocking the ITC to which the petitioner is entitled, the dealer has come up with the above writ petition. 2. Heard Mr. Aditya Kumar, learned representing Mr. Jakkula Sridhar, learned counsel for the petitioner and Mr. J. Anilkumar, learned special standing counsel for the Department. 3. On 17 .....

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..... ssment had been completed or at least if the matter has been looked into. Since that has not been done, we dispose of the writ petition with the following directions: 1) The Assessing Officer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could be released. The Assessin .....

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