Input Tax Credit — The respondents blocked the operation of the credit account of the petitioner for availing the Input Tax Credit on ground that the petitioner has been doing business with a non-existing entity i.e. M/s Jai Bharat Enterprises. Whereas the said Enterprises is a registered body under the respondents and is paying taxes also to the respondents.  Writ petition disposed of with a direction to the petitioner to file a representation before the respondent no.2 particularly in respect of the existence of M/s Jay Bharat Enterprises within 3 days from the date of receipt of copy of order. The respondents were also directed to decide the same within stipulated time. — Dadhichi Iron And Steel Pvt. Ltd. Vs. Chhattisgarh GST Through Commissioner, Commercial, Tax GST, Assistant Commissioner, Office of Commissioner, State Tax (Sgst) [2019] 17 TAXLOK.COM 113 (Chhattisgarh)