9911796707
TMI Blog2022 (3) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... fledged assessment proceedings are to be undertaken wherein the assessee is given an opportunity of hearing and thereafter, the final order is passed - In the case on hand, it appears that although, the subject matter was unblocking of the ITC credit yet, the final liability has also been fixed. The impugned communication dated 13.11.2020, Annexure D, Page-25 is set aside, reserving the libe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the letter, dated 13.11.2020 annexed as Annexure D passed by the Respondent No.2; and (b) That this Honourable Court be pleased to issue a Writ of mandamus or any other appropriate writ, direction or order quashing and setting aside the action of blocking of input tax credit by the Respondent No.2; and (c) This Hon ble Court be pleased to issue writ of mandamus or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of supply of home appliances. The writ applicants are here before this Court aggrieved by two fold action on the part of the respondent No.2. First, blocking of the ITC credit and secondly, passing an order dated 13.11.2020 raising a demand of Rs.61,47,499/- (Rupees Sixty One Lac Forty Seven Thousand Four Hundred Ninety Nine) towards tax. 3. Today, when the matter was taken up for furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... writ applicants is right. If any liability is to be fixed with respect to payment of tax, it has to first start with issuance of a show cause notice under Section 73 or Section 74 of the Act as the case may be. Thereafter, full fledged assessment proceedings are to be undertaken wherein the assessee is given an opportunity of hearing and thereafter, the final order is passed. In the case on hand, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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