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TMI Blog2021 (2) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... . Justice Anubha Rawat Choudhary For the Petitioner : Mr. Nitin Kr. Pasari , Adv. For the State : Mr. Piyush Chitresh, A.C. to A.G. ORDER Heard learned counsel for the petitioner Mr. Nitin Kr. Pasari and Mr. Piyush Chitresh, A.C. to learned A.G. Writ petitioner approached this Court on blocking of its electronic credit ledger due to non-filing of GSTR-3B by its vendor (respondent no.4) though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n assailed through I.A. No.6036/2020 by the petitioner. A counter affidavit to the instant I.A. has also been filed by the respondents. In substance, the case of the petitioner is that these notices have been issued without proper application of mind. The first notice was issued under Rule 86A(1)(a)(i) on the foundational basis that respondent no.4 was shown as 'non-existent dealer'. The revised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding under Section 73(1) of the JGST Act read with Rule 142(1A) of the JGST Rules 2017 hasbeen initiated against the petitioner and is presently pending before the respondent no.3. Though arguments have been made on merits as well by the learned counsel for the petitioner, but learned counsel for the State submits that since a proceeding under Section 73 of the JGST Act has been initiated again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uments, invoices, records, etc. for proper adjudication thereupon. It would not be proper for the WritCourt to enter into the merits of the controversy at this stagein such circumstances. Petitioner should appear before the respondent no.3 on 8thFebruary 2021. Respondent no.3 would endeavour to conclude the proceedings preferably within a period of 12 weeks thereof. Writ petition stands disposed o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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