9911796707
TMI Blog2024 (1) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 2017 - HELD THAT:- In the light of the undisputed fact that one year as stipulated in Sub-rule (3) of Rule 86A CGST Rules, 2017 came to an end on 11.5.2023 in so far as petitioner was concerned, question of respondents continuing to block ITC of the petitioner is clearly illegal and arbitrary and the same deserves to be unblocked by issuing necessary directions in this regard. The 1st responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o grant any other relief/(s) this Hon'ble Court deems fit and proper in the facts and circumstances of the case. 2. Heard the learned counsel for the petitioner and the learned counsel for the respondents and perused the materials on record. 3. The material on record discloses that the input tax credit of the petitioner was blocked by respondent No.1 on 11th May, 2022 and immediately after com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 1st respondent did not take any steps in this regard and has continued to block ITC in favour of the petitioner which has resulted in irreparable injury and hardship to the petitioner, who is before this Court by way of present petition. 6. Per contra, the learned Counsel for the respondents fairly submits that the period of block of ITC would remain valid only for a period of one year as per R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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