Ld Manufacturing PVT. LTD. vs. Union Of INDIA And Ors.
Held
The Court noted the submission made by the learned counsel for respondents No. 4 & 5 that the Input Tax Credit (ITC) of the petitioner, amounting to Rs. 37,28,941/-, had already been unblocked. A communication dated September 20, 2019, issued by the Assistant Commissioner (GST/Ward-74), was presented to the Court and taken on record, confirming this action. In light of this submission and the presented document, the Court found that the petitioner's grievance concerning the unblocking of ITC was now resolved. Consequently, the writ petition was disposed of. The Court also granted liberty to the petitioner to approach the Court again if any further difficulty arose.
Facts
The petitioner, LD Manufacturing Pvt. Ltd., filed a writ petition before the Delhi High Court challenging an action by the revenue authorities. The core of the grievance was the alleged non-unblocking of Input Tax Credit (ITC) amounting to Rs. 37,28,941/-. The respondents, including the Union of India and GST authorities, were represented. During the proceedings, counsel for respondents No. 4 & 5 made a submission that the ITC of the petitioner had already been unblocked. A communication dated September 20, 2019, from the Assistant Commissioner (GST/Ward-74) confirming this action was presented to the Court and taken on record. A copy was also provided to the petitioner's counsel.
Key Issues
1. Whether the petitioner's grievance regarding the unblocking of Input Tax Credit (ITC) stands resolved, considering the submission made by the revenue authorities? (Question of fact and law) Petitioner's Contention: The petitioner approached the Court seeking the unblocking of its ITC, which was allegedly not being released. The amount in dispute was Rs. 37,28,941/-. Revenue's Contention: Counsel for respondents No. 4 & 5 fairly submitted that the ITC of the petitioner had already been unblocked. They presented a communication dated September 20, 2019, from the Assistant Commissioner (GST/Ward-74) as evidence of this action. No specific provisions or precedents were cited by either side in the limited exchange recorded.
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Cause title — parties, addresses and appearances
O R D E R %
2019
Before the learned counsel for the petitioner could argue at length, it is fairly submitted by counsel for the respondents No.4 & 5 that the respondents have already unblocked the Input Tax Credit of the GST of Rs.37,28,941/-. In this regard, a copy of the communication dated 20th September, 2019 issued by the Assistant Commissioner (GST/Ward-74) is handed over to this Court. The said communication is taken on record. A copy has also been supplied to the counsel for the petitioner.
In view of the aforesaid submission made by the learned consel for the respondents No.4 and 5, the grievance of the
The judgment continues below.
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