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TMI Blog2020 (9) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... ingh, Sr. Standing counsel for R-1 to 3. J U D G M E N T MANMOHAN, J: (Oral) C.M.No.23547/2020 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) No.6799/2020 & C.M.No.23548/2020 1. The petition has been listed before this Bench by the Registry in view of the urgency expressed therein. The same has been heard by way of video conferenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondents nos.1 and 2 to provide "reasons to believe" recorded in the petitioner's case prior to the credit block and to provide an opportunity to the petitioner to file objections thereon and seek their disposal by way of a speaking order. 3. Learned counsel for petitioner states that the said Input Tax Credit was claimed on account of purchases made from Indian Oil Corporation respondent no.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion number. She states that, in fact, respondent no.4 has admitted its mistake to the respondents. 6. She further states that the approach of respondents nos.1 and 2 in issuing the impugned credit block and impugned notice is contrary to the scheme laid down in Rule 71 of the CGST Rules, 2017 inasmuch as there is no window/time left for respondent no.4 to rectify the mistake. 7. Issue notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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