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TMI Blog2024 (10) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... r issuance of show cause notice cannot be implied as mandate of pre-condition for blocking under rule 86A. The proper officer has exercised discretion in intimating petitioner that ITC has wrongly been availed by him and therefore there will be determination and recovery of tax. Regarding the assessment made under section 62, we appreciate that petitioner, in disputing the allegation of wrongfully availing ITC and suffering blocking of his available ITC, may have been prevented from filing return. As such, we direct that petitioner will have 30 days to file return commencing from date of communication of decision taken on his representation for unblocking his ITC. Petition disposed off. - HON BLE MR. JUSTICE ARINDAM SINHA AND HON BLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urther, there has to be show-cause notice issued under section 74, for determination of the tax, after which there can be blocking. 3. He draws attention to his client s letter dated 16th August, 2024 in seeking to demonstrate that after availing ITC, allegedly wrongfully, there was available ITC amounting to Rs. 25,23,498/-, as acknowledged by the authority on letter dated 2nd September, 2024. In the letter, it was also said that the available ITC, amounting to Rs. 25,23,498/- was thereby blocked under rule 86A. However, what was actually done is, without determination, the available ITC appropriated to show negative balance ITC of Rs. 52,50,376/-. This figure is shown in the electronic ledger and as a result his client is unable to file G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue will cause correction by uploading correct figure of available ITC. At best there can be further information uploaded in the ledger to show that the available ITC stands blocked. 8. Mr. Patnaik submits, pursuant to reasons furnished for blocking his client had applied for unblocking. The application was by representation dated 10th August, 2024 followed up by reminder. The authority is directed to deal with the representation expeditiously, within two weeks of communication. 9. Mr. Patnaik then urges on prayers (c) and (d). He refers us to intimation of tax ascertained, given in form GST DRC-01A with reference to rule 142 (1A). He submits, without determination of the tax this intimation has been given. Furthermore, there has therea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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