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TMI Blog2022 (8) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... r Pandey Mr. Shakeel Mohammad Akhter For the Respondents : Mr. Anirban Ray, Ld. Government Pleader Mr. S. Mukherjee Mr. Debasish Ghosh T.S. Sivagnanam J.: This intra-Court appeal has been filed by the writ petitioner/appellant challenging the order dated 19th May, 2022 by which the learned Single Judge has declined to grant any interim order in favour of the writ petitioner. The appellant is ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t tax credit has fraudulently availed and the input tax credit to the tune of Rs.71,23836.66 paisa each under Central Goods and Services Tax/West Bengal Goods and Services Tax head had been blocked. Due to pending finalization of the proceedings regarding blocking of the electronic credit ledger by the respondent No.2 the business activity of the assessee/appellant has come to a stand still. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at when the communication blocking the electronic credit ledger was passed the credit which was available under that head was only Rs.19,00,000/-. In any event if proceedings having been initiated and the assessee has given reply the respondent no.2 shall take the proceeding to the logical conclusion at the earliest. We are informed that the registration of the assessee has been suspended on accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e afforded an opportunity of personal hearing and an order be passed on merits in accordance with law. So far as blocking of the electronic credit ledger beyond the amount indicted above, the respondent authorities are directed to lift the same and consequently registration of the appellant/ assessee under the relevant Act be restored so far as it enables the assessee/appellant to file its return. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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