2021 (6) TMI 411

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..... ppears on advance notice, accepts notice on behalf of the respondent/revenue. List the matter on 02.08.2021. - W.P.(C) 5772/2021 - - - Dated:- 3-6-2021 - HON'BLE MR. JUSTICE RAJIV SHAKDHER AND HON'BLE MR. JUSTICE TALWANT SINGH Petitioner Through: Mr. Ruchir Bhatia, Advocate. Respondent Through: Mr. Harpreet Singh, Sr. Standing Counsel with Mr. Arunesh Sharma and Ms. Suhani .....

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..... ys that the impugned action of blocking the ITC has been carried out by the respondent/revenue at the petitioner s back, without giving any notice and/or opportunity of hearing. 2.3. In any event, according to Mr. Bhatia, the entire credit could not have been blocked. In this context, it is contended that the petitioner, qua imported goods, has paid Integrated Goods and Services Tax ( IGST ) on .....

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