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K.J. INTERNATIONAL vs. STATE OF PUNJAB AND ANOTHER
(Punjab and Haryana High Court)

Hon'ble Judges:

RITU BAHRI
MANISHA BATRA

Pet. Counsel

Mukul Singla

Res. Counsel

Petitioner / Applicant	K.J. INTERNATIONAL
Respondent	STATE OF PUNJAB AND ANOTHER
Court	Punjab and Haryana High Court
State	Punjab
Date	Oct 6, 2023
Order No.	CWP-22514-2023
Citation	2023(10) TAXREPLY 8071
Original Order
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Rule 86A

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ORDER
RITU BAHRI, J. (ORAL). 1. The petitioner is seeking quashing of orders dated 10.08.2023 (Annexure P-3) and 25.08.2023 (Annexure P-4) whereby respondent No. 2 has blocked Input Tax Credit amounting to Rs. 55,89,654/- and Rs. 56,18,263/- respectively lying in the Electronic Credit Ledger of the petitioner or directing respondent No. 2 to unblock Input Tax Credit amounting to Rs. 1,12,07,917/-. 2. Learned counsel for the petitioner states that vide orders dated 10.08.2023 (Annexure P-3) and 25.08.2023 (Annexure P-4), respondent No. 2 has blocked the Input Tax Credit of the petitioner. 3. Learned counsel for the State, Ms. Anu Pal, Senior Deputy Advocate General, Punjab informs that after passing orders dated 10.08.2023 (Annexure P-3) and 25.08.2023 (Annexure P-4), show cause notices both dated 25.09.2023 (Annexures P-5 and P-6) have now been issued and the matter is now pending before the adjudicating authority. As per the Rule 86A of CGST Rules, 2017, Input Tax Credit can ....