2024 (5) TMI 508 - HC - GST

Blocking of ITC of the petitioner challenged almost four months after such order (order of blocking) - HELD THAT - It appears from record that against such impugned action petitioner has made a representation on 2nd January, 2024 before the authority concerned and just after nine days of making such representation petitioner has rushed to this writ Court without giving the authority sufficient time to consider such representation. Considering the facts and circumstances of this case this writ petition is disposed of by directing the respondent authority concerned to consider the aforesaid representation of the petitioner dated 2nd January, 2024 in accordance with law and by passing a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representatives within two weeks from the date of communication of this order.

Summary

The Calcutta High Court directed the respondent authority to consider the petitioner's representation challenging the blocking of ITC within two weeks and provide a reasoned order after giving an opportunity for a hearing. The writ petition was disposed of accordingly.