TMI Blog2023 (2) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner for release of the blocked funds in the petitioner Bank Account, maintained with the fourth respondent, the petitioner will have to give a fresh representation to the second respondent seeking for release of the blocked funds in the petitioner's bank account, maintained with the fourth respondent Bank. No prejudice would be caused to the respondents if the petitioner's representation seeking for release of the blocked funds in the petitioner's Bank Account, maintained with the fourth respondent is considered, on merits and in accordance with law, after giving due consideration to the submissions made by the petitioner in the affidavit filed in support of this writ petition, which have been narrated supra, withi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y were unable to capture the ITC eligibility, availed for the month of July 2017 in the GSTR-3B. According to the petitioner, they manually deducted the ITC duly eligible, availed by them to the tune of Rs.9,40,30,477/- from the gross amount of output GST payable to the tune of Rs.17,69,65,214.61 and provided the final net amount of output tax liability of the petitioner to the tune of Rs.8,29,34,603/-. Thereafter, while filing the annual GST return for the financial year 2017-18 in GSTR-9 on 30.01.2020, the petitioner duly reflected the actual availed ITC and output GST liability. According to the petitioner, the reconciliation statement filed in GSTR-9C, reflected the said difference in the ITC, availed between GSTR-3B and GSTR-9 in Table ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2023, the fourth respondent replied to the representation made by the petitioner by stating that the second respondent has issued notice to the Bank asking them to block funds in the petitioner's account under Section 79(1)(c)(i) of the CGST Act, 2017. On 27.01.2023, the petitioner has requested the first respondent once again to provide a copy of the notice through which the funds of the petitioner amounting to Rs.18,44,82,307/- has been blocked. According to the petitioner, till date, the respondents have not provided the copy of the said notice. On 27.01.2023, the first respondent served another notice on the petitioner seeking details of the excess availment of ITC in GSTR-3B as compared to GSTR-2A for the period 2017-18, 2018-19, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9;s Bank Account, maintained with the fourth respondent is considered, on merits and in accordance with law, after giving due consideration to the submissions made by the petitioner in the affidavit filed in support of this writ petition, which have been narrated supra, within a time frame to be fixed by this Court. 8.For the foregoing reasons, this Court directs the petitioner to submit a fresh representation to the second respondent stating their grievance that have been raised in the affidavit filed in support of this writ petition, within a period of one week from the date of receipt of a copy of this order. On receipt of the said representation, the second respondent shall pass final orders, on merits and in accordance with law, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X
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