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TMI Blog2021 (8) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority - seeking to withdraw the blocking of ITC - HELD THAT:- Intermittent intervention by the High Courts in a writ proceedings are not desirable, as the same would cause prejudice to the interest of the either of the parties. The petitioner claims that blocking of ITC is erroneous. The show cause notice issued by the Department would reveal that certain allegations are raised against the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is the authorized signatory of the Hyundai Motor Group and was established in the year November, 2006 to provide engineering and construction services. The Department has blocked the petitioner's Input Tax Credit (ITC) to the tune of ₹ 47,30,457/-. The ITC is proposed to be reversed to the tune of ₹ 13,41,543/- (CGST) and ₹ 13,41,543/- (SGST) on the basis that there was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,41,543/- + SGST ₹ 13,41,543/- . Further, the show cause notice reveals that the excess amount of ITC wrongly taken which was not available in GSTR2A is liable to be reversed under Section 73(1) of CGST Act, 2017/TNGST Act, 2017. The wrong availment of excess ITC availed in GSTR3B works out to CGST ₹ 13,41,543/- SGST ₹ 13,41,543/- . 4.The issue, which is raised in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess their grievances before the competent authorities and this Court cannot issue any such direction as such prayed for, as the proceedings are in progress. The authorities are directed to conclude the proceedings as expeditiously as possible. With the above observations, this writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed. - - TaxTMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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