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TMI Blog2022 (9) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... ENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Ms. Amrita Thakore for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya, who appears for respondent No.1 pursuant to notice issued by this court on 7.7.2022. 2. The petitioner is a small scale unit carrying on business of manufacturing of Master Batch colouring material for different kinds of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not justified. It was contended that it was without giving opportunity of hearing to the petitioner and that it was a negative blocking in the nature of futuristic action. Learned advocate for the petitioner relied on the decisions of this court in Samay Alloys India (P) Ltd. vs. State of Gujarat [(2022) 135 taxmann.com 243 (Gujarat)] and also in New Nalbandh Traders vs. State of Gujarat [(2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... titioner submitted that while the Input Tax Credit of Rs. 43,71,672/- has been unblocked, the remainder Rs. 1,02,468/- remains still blocked for no good reasons. It was submitted that while not lifting the blocking of the Input Tax Credit on the part-amount, no reasons are indicated nor any opportunity of hearing was afforded to the petitioner. It was submitted that hearing is contemplated as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties. 5.2 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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