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TMI Blog2021 (11) TMI 645X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue regarding vires of Sections 16, 17, 49 and 49A of the CGST/APGST Act, 2017, to be decided in an appropriate case. - WRIT PETITION No.21903 of 2021 - - - Dated:- 12-11-2021 - HON BLE Mr. JUSTICE PRASHANT KUMAR MISHRA, CHIEF JUSTICE HON BLE MR. JUSTICE M. SATYANARAYANA MURTHY Counsel for the petitioner : Mr. A. Sarveswar Row Counsel for respondent Nos.1 : Mr. N. Harinath, A.S.G. Counsel for respondent No.2 : Mr. Y. N. Vivekananda, G.P. Counsel for respondent Nos.3 to 6 : Mr. Suresh Kumar Routhu, S.C. ORAL ORDER (Prashant Kumar Mishra, CJ) Alleging that the Input Tax Credit admissible to the petitioner was blocked on 28.01.2020 and is continuing for more than one year, the present writ petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, accordingly, impermissible, and E. declare that the letters in F.No DGGI/BbZU/ INV/48/ GST/2019/ Pt1 2532, Dt. 29.06.2020 and Dt.06/12112020 in F.No.DGGI/BbZU/ INV/48/GST/2019/Pt-I,3682 (Annexures F and H) issued by the Respondent No.4, and the remarks of the Respondent No.5 in disposing of the complaint on 04082021 (Annexure-J) as illegal and untenable, and contrary to the provisions of Rule 86A(1) of the CGST Rules, and without jurisdiction, consequently, F. direct the Respondents Nos.3 and 4 to forthwith de-block the Input Tax Credit blocked in the electronic credit ledger on 28-01-2020 (Annexure-C), and pass such other or orders as this Hon ble Court may deem fit and proper in the circumstances of the case. 2. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentation of the petitioner, the blocked ITC of M/s. Beekay Steel Industries Ltd. has been de-blocked on 9th Nov.2021, with the approval of the competent Authority. 4. In view of the above communication issued by the office of the Directorate General of Goods and Service Tax Intelligence, Bhubaneswar Zonal Unit, informing that Input Tax Credit of the petitioner M/s. Beekay Steel Industries Ltd., has already been de-blocked from 09.11.2021, cause of action for continuing this writ petition does not survive. 5. Accordingly, we dispose of the writ petition, as having been rendered infructuous, leaving open the issue regarding vires of Sections 16, 17, 49 and 49A of the CGST/APGST Act, 2017, to be decided in an appropriate case. No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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