A writ petition seeking direction to unblock Input Tax Credit in the Electronic Credit Ledger was disposed of as infructuous after the authority unblocked the credit. The prayer for interest payment was left open.
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IN THE HIGH COURT OF JHARKHAND AT RANCHI
W.P.(T) No. 1990 of 2020
Patron Commotrade Pvt. Ltd. having its unit at Ramdas Oil Mills Area, Manifit, Jamshedpur through its Director namely Mohit Kumar Poddar.
--- Petitioner
Versus
Coram: THE HON’BLE MR. JUSTICE RONGON MUKHOPADHYAY THE HON’BLE MR. JUSTICE DEEPAK ROSHAN
| For the Petitioner | : Mr. Sumeet Gadodia, Advocate : Mr. Ranjeet Kushwaha, Advocate |
|---|---|
| For the Respondent Nos. 1 and 2 | : Mr. Amit Kumar, Advocate |
| For the Respondent No. 3 | : Mr. Ratnesh Kumar, Advocate |
| For the Respondent no. 4 | : Mr. Anoop Kumar Mehta, Advocate : Mr. Manish Kumar, Advocate |
09/5.7.2023 Heard the parties.
The principal prayer made in this writ petition is for a direction upon the respondents particularly respondent no. 3 to unblock the Input Tax Credit of the petitioner available in the Electronic Credit Ledger, which has been blocked by the respondent no. 3.
A counter affidavit has been filed by the respondent no. 3 from which it appears that Input Tax Credit has been unblocked thereby rendering the said prayer of the petitioner as infructuous.
Mr. Ranjeet Kushwaha, learned counsel for the petitioner, has submitted about the prayer having been made with respect to payment of interest. The petitioner is always at liberty to approach the concerned authority for redressal of his grievance.
With the aforesaid observations, this writ petition stands disposed of.
(Rongon Mukhopadhyay,J)
(Deepak Roshan, J)
Rakesh/-
2 issues framed by the court
Whether the petitioner was entitled to a direction to unblock Input Tax Credit.
Whether the prayer for unblocking Input Tax Credit remains maintainable after unblocking.
Patron Commotrade Pvt. Ltd.
The Union of India through the Commissioner of GST & Central Excise
Assistant Commissioner (Preventive), Central Goods and Service Tax and Central Excise
Directorate General of Goods and Service Tax, Intelligence, Bhubneshwar Zonal Unit
M/s Maithan Ispat Ltd.
Rongon Mukhopadhyay
Deepak Roshan
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
