TMI Blog2022 (9) TMI 1149X X X X Extracts X X X X X X X X Extracts X X X X ..... re 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 plastic. It sells the same to the local manufacturers. The products of the petitioner are intermediate goods to be utilised for manufacturing of plastic goods. 3. The grievance in this petition is with regard to the action on part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 [(2022) 136 taxmann.com 284 (Gujarat)]. 3.2 The above aspects were noted by the court while issuing Notice to the respondents. 3.3 It appears that after issuance of Notice, certain developments took place. They are placed on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the law laid down by this court in the aforesaid decisions. It is stated in para 8 of the affidavit that the petitioner has addressed letter dated 12.08.2022 to the authority making various submissions. 5. It appears th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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. 6. Learned Assistant Government Pleader makes a statement upon instructions from the officer stated to be present in the court that appropriate decision shall be taken on or before 30th September, 2022. 6.1 It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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