High Court issued notices to the Government observing that the department should at least provide the reason for blocking the input tax credit and it should be specified in a notice under rule 86(A).
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
Heard learned Advocate Mr. D.K. Trivedi for the Petitioner.
Learned Advocate for the petitioner submits that the Petitioner has not been served with any notice or the reasons for blocking the credit amounting to Rs. 21,88,860/- by the Respondent Authority.
Even, presumably, if the powers are exercised under Rule 86(A) of the Goods & Services Tax Rules, 2017, then also, the concerned authority is required to give reasons for blocking the credits in the credit ledger of the Petitioner.
In view of these submissions, let Notice be issued, making it returnable on 30.6.2021.
Direct service is permitted.