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TMI Blog2022 (3) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel for the petitioner and Sri B.P. Singh, Kachhwah, learned standing counsel for the State-respondents. 2. On 08.03.2022, this court passed the following order: "Heard learned counsel for the petitioner and learned Standing Counsel for the State-respondents. Learned counsel for the petitioner states that petitioner is not pressing the Relief Nos.(i) & (ii) of the writ petition, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n instructions or to file counter affidavit. Put up as a fresh case before the appropriate bench on 15.03.2022. " 3. Learned counsel for the petitioner submits that even if input tax credit is blocked invoking the provisions of Rules 86A of the Rules, yet a negative Input Tax Credit cannot be shown otherwise it would amount to stopping the dealer from filing his return and depositing tax therew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds "shall communicate", the word "communicate" shall be substituted." 5. He, therefore, states on instructions that now there is no requirement to send a statement in Part-A of GST DRC-01A under Rule 142(1A) of the CGST Rules. 6. Prima facie, perusal of Form GST DRC-01A under rule 142(1A) of the Rules indicates that it is a pre-show cause notice intimation with reference to Section 73(1)/(5) or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned standing counsel prays for and is granted a week's time to file counter affidavit. Petitioner shall have three days thereafter to file rejoinder affidavit. 8. Along with the counter affidavit, the respondents shall file a Gazette copy of the notification dated 15.10.2020. Respondents shall also explain as to how a negative credit can be shown in the Electronic Ledger Account, while blocking ..... X X X X Extracts X X X X X X X X Extracts X X X X
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