AJ Power Center Vs Assistant Commissioner (ST) (Madras High Court)
Madras High Court directs department to consider the reply filed by the petitioner on blocking the GST Electric Credit Ledger which was not considered by the department at the time of passing impugned order.
Facts- In the present case, the impugned order came to be passed by the respondent on 04.07.2024 blocking the GST Electronic Credit Ledger of the petitioner. Thereafter, the petitioner filed their detailed reply/representation for unblocking the said Ledger by virtue of letter dated 18.07.2024. However, the same was not at all considered by the respondent till date. Hence, he requests this Court to pass appropriate orders directing the respondent to consider the reply filed by the petitioner.
Conclusion- Held that in the present case, the 1st respondent has passed the impugned order dated 04.07.2024 blocking the Credit Ledger of the petitioner and hence, a detailed reply was filed by the petitioner by virtue of letter dated 18.07.2024 requesting the respondent to unblock the said Ledger. However, the same was not at all considered by the respondent till date. In view of the above, though this petition has been filed challenging the impugned order dated 04.07.2024, considering the submissions made by the petitioner, this Court directs the respondents to dispose of the reply/representation dated 18.07.2024 filed by the petitioner within a period of 2 weeks from the date of receipt of a copy of this order.
