9911796707
TMI Blog2025 (1) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... Agarwal, Adv For the Respondent: Mr. Sandeep Taneja, AAG Mr. Samaksh Dasot, CGPC ORDER 1. The only point arising for consideration in this case is the order of disallowing credit could be passed by the Competent Authority i.e., Deputy Commissioner, State Tax without hearing the petitioner. 2. Learned counsel for the petitioner would submit that an information regarding passing of order was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner by Joint Commissioner and Joint Commissioner, after applying his mind to the material on record and also considering the reply of the petitioner was satisfied that the present is a fit case for blocking of electronic credit ledger and, therefore, he forwarded the matter to the Deputy Commissioner, who proceeded to upload an information on GST portal with reference to an order dated 29. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieve that credit of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible as provided in clauses (a) and (b), may for the reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilised credit. 5. Even thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt authority fulfills the requirement of principles of natural justice, cannot be accepted at this stage. 8. In view of the above, the action of the respondents in blocking the electronic credit ledger of the petitioner is kept in abeyance and the respondents are restrained from giving effect to decision of blocking credit ledger of the petitioner. 9. List this case for final hearing at motion s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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