2023 (7) TMI 190

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..... ounsel. P.C. 1. At the request of Ms. Vyas learned counsel for the Revenue, stand over to 17 July 2023 (H.O.B.). 2. The grievance of the petitioner is in regard to the respondents blocking the available Input Tax Credit (ITC) of about Rs. 9 crores without any show cause notice and in complete violation of Rule 86A of the Central Goods and Services Tax Rules, 2017. The second grievance of the .....

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..... bit of the electronic credit ledger no longer exist, allow such debit. 4. In the present case the petitioner has not been furnished with any details much less reasons recorded in writing indicating in regard to the impugned action is the grievance of the petitioner. It is submitted that the impugned action on the part of the respondents is violative of the basic requirements of Rule 86A, and the .....

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