Petitioner challenged blocking of input credit under GST law. Court disposed of petition as infructuous after respondents verified submissions and unblocked the credit.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
13.WP1209_2021.doc
Vidya Amin
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1209 OF 2021
Total Oil India Pvt. Ltd... Petitioner
vs.
The Union of India & Ors...Respondents
Mr. Prakash Shah i/b. Patankar & Associates for the petitioner.
Mr. Pradeep Jetly, Senior Advocate a/w. Ms. Sangeeta Yadav for the
respondents.
CORAM :-DIPANKAR DATTA, CJ &
G. S. KULKARNI, J.
Date :- July 12, 2021.
PC :
1. Heard Mr. Shah, learned counsel for the petitioner and Mr. Jetly,
learned senior counsel for the respondents.
2.Mr. Shah, at the outset, would contend that the principal
grievance of the petitioner was in regard to blocking of Credit in the
electronic credit ledger of the petitioner by the respondents in February,
2020, by virtue of which the petitioner was unable to utilize input
credits. Mr. Shah, however, would contend that in view of the
subsequent developments, namely, a decision as taken by the
respondents, as informed vide letter dated July 6, 2021 of the Deputy
Commissioner, the challenge in the petition is rendered infructuous.
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13.WP1209_2021.doc
3.Mr.Jetley has placed on record, such decision of the respondents
which is to the effect that the blocked credit being availed by the
petitioner has been now unblocked. The relevant paragraph of the
letter setting out the decision reads thus:
“In this regard, it is to inform you that based on the
submissions made by M/s. Total Oil India Pvt. Ltd. vide
letter dated 28.06.2021 and email dated 30.06.2021 to
this Office, this office verified the submissions and
submitted the report of verification to the Anti-Evasion,
Mumbai East and requested them to unblock the blocked
credit vide letter dated 30.05.2021. The Deputy
Commissioner vide letter bearing F. No. CGST/ME/AE/ITC
Blocking/1034/19-20 dated 05.07.2021 informed this
office that the blocked credit of the assessee has been
unblocked.”
4. In view of such decision of the respondents, the parties are ad-
idem that the prayers in the petition have become infructuous.
5. The writ petition is accordingly disposed of as infructuous. No costs.
(G. S. KULKARNI, J.) (CHIEF JUSTICE)
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Total Oil India Pvt. Ltd
The Union of India
DIPANKAR DATTA
G. S. KULKARNI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court