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Respondents are directed to examine the petitioner's grievance and to unblock the ITC balance, if blocking is found to be unjustified.

Input Tax Credit — The impugned show-cause notice issued for cancellation of the petitioner’s registration under the GST Act came to be withdrawn after considering the petitioner’s reply. To that extent, the relief prayed for in petition did not survive. However, the petitioner submitted that the respondents have blocked the ITC of the petitioner which is evident from the screenshot produced by the petitioner from the portal of the respondents. Notices issued directing the respondents to examine the petitioner’s grievance and to unblock the petitioner’s ITC balance, if the blocking is found to be unjustified. — Savan Retailers Private Limited Vs. Union of India, & Ors. [2019] 16 TAXLOK.COM 055 (Delhi)

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