2021 (2) TMI 108

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..... of blocking the input tax credit of registered person - Validity of blocking Input Tax Credit - HELD THAT:- Issue notice. Mr. Satyakam, Senior Standing Counsel accepts notice for respondent- GNCTD. Mr. Avnish Singh, Advocate accepts notice for respondent No.3-UOI. They pray and are granted six weeks time to file their respective counter-affidavit. Rejoinder, if any, be filed within a period of t .....

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..... 2017 (CGST Act, 2017) and Central Goods and Service Tax Rules, 2017 and ₹ 1,43,81,061/- under Delhi Goods and Service Tax Act, 2017 (DGST Act, 2017) and Delhi Goods and Services Tax Rules, 2017. Besides, challenge is also being made to the Constitutional validity of Rule 86A of the CGST Rules. 2. Mr. Babbar, learned counsel for the petitioner submits that no opportunity of hearing has bee .....

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..... submits that there is a statutory remedy available under Section 107 of the Act, to assail the said order and since there is an alternate efficacious remedy available, the present petition should not be entertained. 4. Mr. Babbar controverts the contention of Mr. Satyakam, by contending that no order has not been communicated to his client. Mr. Satyakam responds by submits that the said order s .....

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