2021 (12) TMI 1390

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..... p Pathak, for the Respondent. ORDER The petitioner's main grievance is with respect to the blocking of the input tax credit to the tune of Rs. 3,43,630/- by the respondent authorities on the petitioner's GST portal under an order dated 18-3-2020. It appears that invoking clause (b) of sub-rule (2) of Rule 86 of GST Rules, 2017 the department has taken the said action. The petitioner had therefor .....

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..... he main grievance of the petitioner no longer survives. He clarified that the department has already issued notice for disallowing the claim of input tax credit of much larger amount which the petitioner must face. 3. In view of the statement made by the Counsel for the respondents, it is not necessary to go into the question of continuing the restriction imposed on the petitioner enjoying t .....

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