M/S Shri Tirupati Enterprises vs The Commissioner, Central Goods ...
2022 Latest Caselaw 4861 Raj/2

                                            HIGH COURT OF JUDICATURE FOR RAJASTHAN
                                                        BENCH AT JAIPUR

                                                      D.B. Civil Writ Petition No. 9238/2022

                                   M/s Shri Tirupati Enterprises
                                                                                                         ----Petitioner
                                                                         Versus
                                     The Commissioner, Central Goods And Services Tax, Alwar &
                                     Ors.
                                                                                                      ----Respondents

For Petitioner(s) : Ms. Archana Advocate with Mr. Niraj Kumar Yadav Advocate.

HON'BLE MR. JUSTICE MANINDRA MOHAN SHRIVASTAVA HON'BLE MRS. JUSTICE SHUBHA MEHTA Judgment / Order 15/07/2022

Heard.

Learned counsel for the petitioner has submitted that copy of

the petition has been supplied to Mr. Sandeep Pathak, Advocate

who usually represents the department.

Notice be issued to respondents on payment of P.F. within

three days, returnable within two weeks.

Matter be listed after three weeks.

Taking into consideration the submission of learned counsel

for the petitioner that the ITC in the electronic ledger has been

blocked without communicating any reason to believe in violation

of Rule 86A of Central Goods and Services Tax (CGST) Rules,

2017, we are inclined to direct that the petitioner be allowed to

operate the input tax credit, which will be subject to final outcome

of the petition.

(SHUBHA MEHTA),J (MANINDRA MOHAN SHRIVASTAVA),J Sanjay Kumawat-7

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