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Madras High CourtWP/19403/2021disposed of

A.Alphonse Arul Raj v. The Principal Commissioner Of Cgst And Ce

2021-11-15Honourable Mr Justice C. Saravanan3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED : 15.11.2021

CORAM

THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.NO.19403 OF 2021 AND W.M.P.NO.20690 OF 2021 A.Alphonse Arul Raj

...Petitioner

Vs

1. The Principal Commissioner of CGST & CE, Head Quarters (Preventive Department), Chennai South Commissionerate, Valasaravakkam Division, No.692, MHU Complex, 5th Floor, Nandanam, Anna Salai, CIT Nagar, Chennai - 600 035.

2. The Joint Commissioner of CGST, Office of GST & Central Excise, Chennai South Commissionerate,

3. The Assistant Commissioner of CGST, Office of GST & Central Excise,

4. The Superintendent, Office of the Superintendent of GST & Central Excise, ... Respondents Prayer: Petition filed under Article 226 of the Constitution of India to issue a Writ of Mandamus directing the first respondent to raise the unlawful blocking of Input Tax Credit (ITC) of Rs.4,35,980/- available in the Electronic Credit Ledger and Electronic Credit Ledger of the Petitioner.

For Petitioner : Mr.B.Sivaraman For Respondents : Mr.J.Vasu Junior Panel Counsel

ORDER

This Writ Petition is disposed without expressing any opinion on the merits of the case by directing the respondents to pass appropriate orders on the petition/representation of the petitioner dated 03.08.2021 requesting the respondents to unblock the Electronic Credit Ledger which stood blocked by the respondents. This exercise shall be carried out by the respondents within a period of thirty days from the date of receipt of a copy of this order. No costs. Consequently, connected Writ Miscellaneous Petition is closed. Sd/- Assistant Registrar(CS-II) // True Copy // Sub Assistant Registrar arb

To

1. The Principal Commissioner of CGST & CE, Head Quarters (Preventive Department), Chennai South Commissionerate, Valasaravakkam Division, No.692, MHU Complex, 5th Floor, Nandanam, Anna Salai, CIT Nagar, Chennai - 600 035.

2. The Joint Commissioner of CGST, Office of GST & Central Excise, Chennai South Commissionerate,

3. The Assistant Commissioner of CGST, Office of GST & Central Excise,

4. The Superintendent, Office of the Superintendent of GST & Central Excise, +1cc to Mr.B.Sivaraman, Advocate, S.R.No.58400 +1cc to Mr.J.Vasu, Junior Panel Counsel Customs, CE & GST, Chennai, S.R.No.58783 W.P.No.19403 of 2021 and W.M.P.No.20690 of 2021 PPA(CO) RLP(16/11/2021)