RAJNANDINI METAL LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Aggrieved by the action of the respondents of blocking his Input Tax Credit by proceeding under Rule 86A of the Central Goods and Services Tax Rules, 2017 (for short, the CGST Rules), the petitioner has approached this Court seeking quashing of the order dated 17th of December, 2021 (Annexure P-18).

(2.) ***

(3.) The petitioner submitted a detailed written submission on 10th of December, 2021 in support of his representation. Respondent vide order dtd. 17/12/2021 rejected the representation of the petitioner seeking unblocking of its Input Tax Credit. It is the aforesaid order that the petitioner has impugned in the present writ petition.