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TMI Blog2021 (12) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... artment, they ought to have proceeded against it in a manner known to law. However, to say that reply is awaited and hence lifting of the restriction has not been resorted to is clearly illegal. There are no reason to keep this writ petition pending - petition disposed off. - WRIT PETITION NO. 2320 OF 2021 - - - Dated:- 3-12-2021 - DIPANKAR DATTA, CJ M. S. KARNIK, J. Mr. Prakash Shah i/b. Patankar and Associates for the petitioner. Ms. Sangeeta Yadav for the respondents. PC :- 1. The petitioner by presenting this writ petition dated August 27, 2021 seeks the following relief: - a) this Hon ble Court be pleased to Issue a writ of mandamus or a writ/direction in the nature of mandamus or any other appropriat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai 400 023 2.Ms.Sangeeta Yadav Jr. Panel Counsel Bhupen Chambers, Office 60-D, 4th Floor Dalal Street, Fort, Mumbai-400 001 Madam/Sir, Subject: - Unblocking of Credit i.r.o. M/s. Advent India PE Advisors Private Limited-reg. The Input Tax Credit i.r.o. Advent India PE Advisors Private Limited bearing GSTIN-27AAHCA8817F1ZK situated at Unit No. 1702, 17 th Floor, One Indiabulls Centre, Tower-II, Wing-A, 841, S. B. Marg, Lower Parel, Mumbai-400013 was blocked on 26.01.2020 on the basis of the information received from the office of the Principal Chief Commissioner of CGST, CEx Mumbai in pursuance of Rule 86A to ensure that the ITC availed is eligible and not availed fraudulently. This Department has cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner is entitled to claim that the input tax credit ought to have been unblocked immediately after one year of the restriction being imposed under sub-rule (1) thereof. If indeed the respondents were of the view that the petitioner had not been cooperating with the department, they ought to have proceeded against it in a manner known to law. However, to say that reply is awaited and hence lifting of the restriction has not been resorted to is clearly illegal. 6. Having regard to the decision of this Court in Writ Petition (L) No. 128 of 2021 (M/s. Aegis Polymers vs. Union of India and Ors.), we find no reason to keep this writ petition pending. There shall be order in terms of prayer clause (a). We, however, decline prayer clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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