9911796707
TMI Blog2024 (10) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... iples of natural justice - HELD THAT:- This writ petition can be disposed of permitting the petitioner to approach the authority who issued Ext. P7 / P9 and seek lifting of the orders blocking the credit to the tune of Rs. 1,77,250/- for the reasons indicated above. Since the petitioner has already filed Ext.P8, if the petitioner were to approach the authority who issued Ext. P9 (c), the matter sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er submits that Ext. P5 and P5 (a) will show that the petitioner had paid the amounts including the tax amount through bank transaction to the account of the dealer in Tamil Nadu namely M/s. T.V. Selvaraj Co. It is submitted that when the petitioner has made all payments including tax through bank transactions, the genuineness of the transaction cannot be questioned and the petitioner is entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... V. Selvaraj Co, the said input tax credit of Rs. 1,77,250/- was blocked by invoking the Rule 86A of the CGST / SGST Rules. It is submitted that the notice issued under Rule 86A of the CGST / SGST Rules can be adjudicated by the competent authority within a short time and all the grievances of the petitioner can be considered by the authority. It is submitted that in term of the provisions containe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arging any output tax liability. 5. Having heard the learned counsel for the petitioner and the learned Government Pleader and having regard to the facts and circumstances of the case, I am of the view that this writ petition can be disposed of permitting the petitioner to approach the authority who issued Ext. P7 / P9 and seek lifting of the orders blocking the credit to the tune of Rs. 1,77,250/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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