Petition challenging blocking of GST Input Tax Credit. Court noted pending departmental enquiry and dismissed the writ petition without resolving merits.
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HIGH COURT OF JUDICATURE FOR RAJASTHAN AT
JODHPUR
D.B. Civil Writ Petition No. 6680/2022
Kiran Lata Tayal W/o Satyendra Tayal, Aged About 65 Years, Proprietor M/s Garvita Packaging, R/o 138, Basant Vihar, Pali Marwar, Pali, Rajasthan - 306401.
----Petitioner
Versus
----Respondents
For Petitioner(s) : Mr. Sharad Kothari For Respondent(s) : Mr. Hemant Dutt
HON'BLE MR. JUSTICE SANDEEP MEHTA HON'BLE MR. JUSTICE KULDEEP MATHUR
Order
20/10/2022
The instant writ petition is preferred by the petitioner for assailing the blocking of her ITC credit to the tune of Rs. 94,847/pursuant to the notice/communication dated 31.03.2022.
With the reply to the writ petition, the respondents have annexed communication (Annexure-R/2/4) dated 01.08/2022 wherein, the petitioner has been directed to reverse/deposit the ITC amount to the tune of Rs.94,847/- only.
Shri Hemant Dutt, learned counsel representing the respondent department, submits that an enquiry is contemplated regarding the allegations based on the reasons recorded by the competent authority in the communication dated 31.03.2022 and till such enquiry is concluded, the respondent authorities will not
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[CW-6680/2022]
press for reversal/deposition of the amount under the order dated 01.08.2022.
In view of the above statement of Shri Dutt, learned counsel Shri Kothari submits that the petitioner would be better advised to participate in the proposed enquiry and put up her valid defences therein so that the matter can be lawfully adjudicated.
In view of the statements noted above, the instant writ petition is disposed of. Stay application also stands disposed of.
(KULDEEP MATHUR),J
(SANDEEP MEHTA),J
44-Tikam/-
1 issue framed by the court
Whether the High Court should intervene in the GST dispute regarding the blocking of Input Tax Credit pending a departmental enquiry.
Kiran Lata Tayal
Union Of India
Joint Commissioner, Circle A
Kuldeep Mathur
Sandeep Mehta
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
