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TMI Blog2021 (2) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocates. Respondents Through: Mr. Satyakam, Additional Standing Counsel for respondent Nos.1 and 2. Mr. Avnish Singh, Advocate for respondent No.3-UOI. Mr. Harpreet Singh, Senior Standing Counsel. O R D E R [VIA VIDEO CONFERENCING] 1. Vide of the present petition, challenge is made to the order dated 10th September, 2020 passed by respondent No.2 blocking Input Tax Credit in Electronic Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e authorities are thus in clear violation of principle of natural justice. It is further argued that there is no para materia provision under the Rules frames under Delhi Goods and Services Act, which would empower the authorities to block the credit. 3. On the other hand, Mr. Satyakam, Senior Standing Counsel for GNCTD submits that on 14th January, 2021, an order has been passed under Rule 86A, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive counter-affidavit. Rejoinder, if any, be filed within a period of two weeks thereafter. 6. Mr. Harpreet Singh, learned Senior Standing Counsel accepts notice on Respondents No. 4 & 5 and submits that although notice had not been issued, however the counter affidavit has been was filed on behalf of Central GST authorities. The same is however not on record. Mr. Singh shall now take steps to ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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