TMI Blog2020 (9) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... sfied in the present case - HELD THAT:- The present writ petition is directed to be treated as a representation to respondent no.1, who is directed to decide the same by way of a reasoned order within four weeks, in accordance with law, after giving an opportunity of hearing to the petitioner and/or its authorized representative. The present writ petition and application stand disposed of. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nic credit ledger and impugned notice dated 28th January, 2020 issued by respondents nos.1 and 2 citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A during the period April, 2018 - March, 2019 as well as a direction to respondents nos.1, 2 3 to open the GST portal so that respondent no.4 and petitioner can make necessary modifications and remove the mismatc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned Input Tax Credit block dated 25th January, 2020 had been undertaken without issuance of any prior notice or reasoned order. It is the petitioner s case that the conditions mentioned in Rule 86A of the CGST Rules, 2017 are not satisfied in the present case. 5. She contends that from the impugned notice dated 28th January, 2020 issued by respondents nos.1 and 2, it is apparent that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if the present writ petition is directed to be treated as a representation to respondent no.1 and the same is directed to be disposed of by way of a reasoned order. 9. In view of the aforesaid, the present writ petition is directed to be treated as a representation to respondent no.1, who is directed to decide the same by way of a reasoned order within four weeks, in accordance with law, after ..... X X X X Extracts X X X X X X X X Extracts X X X X
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