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BASANTA KUMAR SHAW vs. ASSISTANT COMMISSIONER OF REVENUE AND OTHERS
(Calcutta High Court)

Hon'ble Judges:

NIZAMUDDIN

Pet. Counsel

Ankit Kanodia

Himangshu Kr. Ray

Megha Agarwal

Res. Counsel

A. Ray

S. Mukherjee

N. Chatterjee

Petitioner / Applicant	BASANTA KUMAR SHAW
Respondent	ASSISTANT COMMISSIONER OF REVENUE AND OTHERS
Court	Calcutta High Court
State	West Bengal
Date	Jun 20, 2022
Order No.	WPA 9820 of 2022
Citation	2022(6) TAXREPLY 6146
Original Order
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ORDER
Heard learned Advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned action of the respondents GST Authority by negative blocking of the Electronic Credit Ledger on the ground that such harsh action has been taken during the pendency of the adjudication proceedings in question. It appears from record that the respondents’ authorities concerned had issued a show-cause-notice dated 20th January, 2022 by which petitioner was asked to give response to the same by 4th of February, 2022. It appears from record that in response to the aforesaid show-cause-notice petitioner had prayed for extension for a period of two weeks for giving reply to the same by its letter dated 31st May, 2022 and 13th June, 2022. It is the case of the petitioner that without disposing of his reply to the show-cause-notice the impugned action of negative blocking of ITC has been taken by the respondents while the petitioner himself was not diligent in fil....