TMI Blog2023 (1) TMI 1222X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- The concession made by the learned advocate for the appellant on behalf of the appellant is placed on record and the prayer for declaration of Rule 86A of the said Rules as ultra vires is struck off. The other prayer made by the appellant/writ petitioner is to withdraw the blocking of the electronic credit ledger and restore the input tax credit. Such positive direction cannot be grant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Supratim Bhattacharya, JJ. For Appellant - Rita Mukherjee and Abhijat Das For Respondents - Anirban Ray, Ld. G.P., Rananjay Chatterjee, Tapan Bhanja, Aveek Biswas, T.M. Siddique, Debasish Ghosh, D. Sahu, Rajashree Venket Kundalia and Ekta Sinha JUDGMENT This intra-Court appeal at the instance of the writ petitioner is directed against the order dated 11th May, 2022 passed i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if that be so, the prayer for grant of the interim order pending consideration of such declaratory relief would not arise. Faced with such situation, the learned advocate appearing for the appellant would submit that the appellant would be ready to give up the prayer to challenge the constitutional validity of Rule 86A but the request of the appellant to withdraw the blocking of the electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prayer made by the appellant/writ petitioner is to withdraw the blocking of the electronic credit ledger and restore the input tax credit. Such positive direction cannot be granted at this stage as the appellant does not know as to what are the reasons, which weighed in the mind of the appropriate authority before passing the order blocking the electronic credit ledger. In our considered view, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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