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TMI Blog2022 (1) TMI 189X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents : Ms.S.Ragaventhre, Junior Standing Counsel for Central Excise and Customs. ORDER This common order will dispose of captioned main writ petition and the writ miscellaneous petition (WMP) therein viz., W.M.P.(MD)No.19085 of 2021. 2. Read this in conjunction with and in continuation of earlier proceedings made in the previous listing on 20.12.2021, which reads as follows: 'In the captioned main writ petition Mr. Aditya Reddy, learned counsel for the writ petitioner submits that the writ petitioner's electronic credit ledger has been blocked on 17.02.2020 and a sum of ₹ 14,85,336/- (Fourteen Lakhs Eighty Five Thousand Three Hundred and Thirty Six Rupees Only) stood to the credit of the writ petitioner on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvoices or debit notes or any other document prescribed under rule 36 in respect of any supply, the tax charged in respect of which has not been paid to the Government; or c) the registered person availing the credit of input tax has been found non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... locking prior to assessment and therefore the timeline vide Sub Rule (3) of Rule 86 A operates. 10. Faced with the above situation, learned Revenue counsel requests for a short accommodation to get further instructions and revert to this court. 11. Registry to show the name of aforementioned learned Revenue Counsel in and from the next listing. 12. List in the Admission Board i.e., Motion List on 23.12.2021 . ' 3. The above proceeding captures the crux and gravamen of the lis or in other words the issue on hand pithily. It also captures the trajectory the matter has taken thus far. The above proceedings shall be read as an integral part and parcel of this order. To be noted, the short forms and short reference ..... X X X X Extracts X X X X X X X X Extracts X X X X
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