Input Tax Credit — Writ petition is filed seeking for mandamus directing the respondent to credit the ITC amount to the Electronic Credit Ledger of the petitioners. The respondent submitted that only when the Nodal Officer finds prima facie case in favour of the Assessees and gives his reasons, access to GST Network will be provided. The writ petition is disposed of directing the respondent to consider the representations filed by the petitioners and to pass necessary orders on merits and in accordance with law by following due procedure as indicated supra.  — Helvetica Lifestyle Boutique Private Ltd., M/S. Horology Impex Co. Vs. The Goods and Service Tax Network, The Commissioner of Central Taxes and Central Excise Chennai North Commissionerate [2019] 17 TAXLOK.COM 086 (Madras)