2022 (3) TMI 1381 - HC - GST

Blocking of Input Tax Credit - HELD THAT - There is no scope of passing any interim order in the matter at this stage since the impugned order of blocking of ITC of the petitioners, prima facie appears to me not illegal or without jurisdiction and for final adjudication on the issues involve in this writ petition, it requires affidavit from the respondents. List this matter for final hearing after seven weeks.

Summary

The Calcutta High Court heard a case regarding the blocking of Input Tax Credit (ITC). The court decided not to pass an interim order as the blocking of ITC did not seem illegal or without jurisdiction. The respondents were directed to file an affidavit-in-opposition within four weeks, and the petitioner was given two weeks to file a reply. The matter was listed for final hearing after seven weeks, with parties instructed to have short written notes of arguments ready.