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2024 (12) TMI 1496 - HC - GSTBlocking of ITC without giving any opportunity of hearing - HELD THAT - Taking into consideration that though the petitioner had responded to notice dated 18.07.2024 proposing to block his input tax credit and also submitted his reply on 24.07.2024 followed by additional submissions but without passing any order on the same, another authority has blocked ITC without giving any opportunity of hearing, the effect and operation of Annexure-P/8 where by the respondents have blocked the ITC of Rs. 6,62,776/- as uploaded in GSTIN 08AAFCL1811Q1Z8 in the name of M/s Lipika Tech Private Limited for the period 01.08.2024 to 31.08.2024, shall remain stayed. List after four weeks.
In the case before the Rajasthan High Court, presided over by Hon'ble Chief Justice Mr. Manindra Mohan Shrivastava and Hon'ble Mr. Justice Ganesh Ram Meena, the petitioner's legal representatives, Mr. Jatin Harjai, Mr. Rohan Aggarwal, and Mr. Mohit Kumar Soni, challenged the blocking of input tax credit (ITC) by the respondents. The respondents were represented by Mr. Sandeep Taneja, Additional Advocate General, and Ms. Kinjal Surana, with Ms. Vartika Mehra appearing for respondent No. 5.
The court granted the respondents three weeks to file a reply and one additional week for the petitioner to file a rejoinder. The case was scheduled to be listed after four weeks. Importantly, the court noted that despite the petitioner responding to a notice proposing to block the ITC and submitting a reply, the respondents blocked the ITC without providing a hearing. Consequently, the court ordered a stay on the effect and operation of the blocking of the ITC amounting to Rs. 6,62,776/- for the period from 01.08.2024 to 31.08.2024, as recorded in GSTIN:08AAFCL1811Q1Z8 in the name of M/s Lipika Tech Private Limited.
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