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SUNNY JAIN vs. THE UNION OF INDIA & OTHERS
(Delhi High Court)

Hon'ble Judges:

VIBHU BAKHRU
PURUSHAINDRA KUMAR KAURAV
Pet. Counsel
---
Res. Counsel
Rajkumar
Harpreet Singh

Petitioner / Applicant

SUNNY JAIN
Respondent THE UNION OF INDIA & OTHERS
Court Delhi High Court
State

Delhi

Date Dec 5, 2022
Order No.

W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022

Citation

2022(12) TAXREPLY 6691
Original Order
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ORDER

VIBHU BAKHRU, J. 1. The petitioner has filed the present petition impugning the action of the respondents in blocking the Input Tax Credit (hereafter ‘the ITC’) of ₹1,37,17,022/- (IGST of ₹1,29,80,631/- and CGST of ₹7,36,391/-), which is credited in the Electronic Credit Ledger (hereafter ‘ECL’) of the petitioner. The said ITC was blocked on 11.02.2020. 2. The respondents do not controvert that the ITC was blocked without informing the petitioner or without affording the petitioner any opportunity to be heard. The respondents sent an e-mail dated 01.04.2022, informing the petitioner that ITC has been “unblocked blocked”. The petitioner claims that prior to that, on 07.09.2021, he had filed a letter with respondent no.3 raising a grievance that his ECL had been locked for a period of eighteen months without any intimation or enquiry. He had also raised an issue that in terms of Rule 86A of the Central Goods and Services Tax Rules, 201....

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