1. The petitioner is before this Court aggrieved by the nonresponse on the part of the respondents with the following prayers: –

“(A) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to quash and set aside the action of blocking of input tax credit of ₹ 1335021/- by the respondent – authorities on 15.02.2021;

(B) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to allow the petitioner to utilize such input tax credit of ₹ 1335021/-;

(C) Your Lordships may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other writ, orders or directions to allow the petitioner to take credit of ₹ 1335021/- in electronic credit ledger for paying CGST/GGST/IGST on the goods manufactured and supplied by the petitioner;

(D) Ex-parte ad interim relief in terms of para 28(A), (B) and (C) may kindly be granted;

(E) Pass any such other and/or further orders that may be thought just and proper, in the facts and circumstances of the present case.”

2. The chronology of details point out that on 15.02.2021 the respondents blocked the input tax credit of the petitioner lying in the Electronic Credit Ledger to the tune of ₹ 13,35,021/- (CGST of ₹ 12,13,123/- and SGST of ₹ 1,21,898/-).

2.1. The representations had been made on 19.02.2021 and 02.03.2021 however, the authorities did not act upon the same nor it had responded. The show cause notice came to be issued by the respondent no.2 on 03.03.2021 wherein it is mentioned that M/s. Vinayak Traders has not been found at the business place and the dealer and purchaser has claime the ITC wrongly and therefore, the proceedings under Section 74.

3. We have heard learned advocate appearing for the petitioner and learned Assistant Government Pleader appearing for the respondent – State who, on instruction, has admitted that no response has been given although the request has come from the the petitioner twice.

4. Without fail, the representations made by the petitioner shall be decided within a period of two (2) weeks. There is nothing further that needs to be added to what he has done earlier.

5. Once the same is decided, if dissatisfied, the petitioner shall be at liberty to take legal recourse available under the law.

6. Copy of this order be given to learned Assistant Government Pleader for onward communication.