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2022 (8) TMI 54

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..... out disposing of the reply to the show-cause-notice the impugned action of negative blocking of ITC has been taken by the respondents - violation of principles of natural justice - HELD THAT:- This writ petition is disposed of by directing the Officer concerned to consider and dispose of the reply filed by the petitioner on 13th June, 2022 to the impugned show-cause-notices expeditiously and pref .....

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..... challenged the impugned action of the respondents GST Authority by negative blocking of the Electronic Credit Ledger on the ground that such harsh action has been taken during the pendency of the adjudication proceedings in question. It appears from record that the respondents authorities concerned had issued a show-cause-notice dated 20th January, 2022 by which petitioner was asked to give respo .....

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..... 20 of 2022 is disposed of by directing the Officer concerned to consider and dispose of the reply filed by the petitioner on 13th June, 2022 to the impugned show-cause-notices expeditiously and preferably within three weeks from the date of communication of this order in accordance with law and by passing a reasoned and speaking order and by providing opportunity of hearing to the petitioner or hi .....

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