Bcc Cement PVT LTD vs. Commissioner Of Central Tax GST Delhi (East) & Anr.
Facts
The petitioner, BCC Cement Pvt Ltd, filed a writ petition before the Delhi High Court seeking directions to unblock Input Tax Credit (ITC) amounting to Rs. 17,63,780/- and to restore a 'disappeared' unblocked credit of Rs. 23,45,779/-. The respondents were the Commissioner of Central Tax GST, Delhi (East) and another authority. The petitioner's grievance regarding the Rs. 17,63,780/- ITC was that it had been blocked. The 'disappeared' credit was stated to have been unblocked via an email dated April 1, 2022. The petition was filed in 2022.
Held
The Court noted that the petitioner's counsel stated that the Input Tax Credit of Rs. 17,63,780/- had been unblocked, thereby addressing the grievance related to prayer (a). Regarding prayer (b), concerning the restoration of the 'disappeared' unblocked credit of Rs. 23,45,779/-, the petitioner's counsel stated that they did not press this prayer. Consequently, the Court disposed of the present petition in view of the petitioner's submissions. No specific findings were made on the merits of the dispute, as the petition was withdrawn or not pressed on one of the key issues.
Key Issues
1. Whether a writ of mandamus should be issued directing the respondent to unblock the Input Tax Credit of Rs. 17,63,780/-. The petitioner argued that this credit had been blocked and sought its immediate unblocking. 2. Whether a writ of mandamus should be issued directing the respondent to restore the 'disappeared' unblocked credit of Rs. 23,45,779/- which was purportedly unblocked via an email dated April 1, 2022. The petitioner contended that this amount, once unblocked, had subsequently become unavailable. The respondents' arguments were not recorded in the judgment.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R % 01.02.2023
The petitioner has filed the present petition, inter alia, praying as under: “a) issue a writ of mandamus or any other appropriate writ or direction to direct the respondent to unblock the Input Tax Credit of Rs.17,63,780/- (Rupees Seventeen Lakhs Sixty- Three Thousand Seven Hundred Eighty Only) forthwith. b) issue a writ of mandamus or any other appropriate writ or direction to direct the respondent to restore the disappeared unblock Credit amount of Rs.23,45,779/- (Rupees Twenty-Three Lakhs Forty-Five Thousand Seven Hundred Seventy-Nine Only) which was unblocked vide email dated 01.04.2022.”
The learned counsel appearing for the petitioner states that insofar as prayer ‘(a)’ is concerned, the Input Tax Credit of ₹17,63,780/- has been unblocked and the petitioner’s grievance stands addressed. He further states th
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Delhi High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.