Notice issued to respondents regarding the action of blocking the ITC carried out by the respondent at the petitioner’s back, without giving any notice and/or opportunity of hearing.
Blocking Of Input Tax Credit —-- The petitioner submitted that the respondent has blocked the input tax credit of the petitioner, which in the ordinary course, would enure to it via the electronic credit ledger. The petitioner is involved in both import of goods and sourcing them from domestic suppliers and 70% of the goods are obtained by the petitioner via the import route. The impugned action of blocking the ITC has been carried out by the respondent, without giving any notice and/or opportunity of hearing.
Held that:-The Hon’ble High Court issued notice and listed the matter on 02.08.2021.