Wipro Ltd vs. The Commissioner Of Gst & Central Excise And Others
(Madras High Court, Tamilnadu)
Mr.J.Vasu, learned Junior Panel Counsel takes notice on behalf of the respondents.
2. It is the case of the petitioner that the petitioner’s credit was attached by the respondents on 14.09.2020.
3. The learned counsel for the petitioner submits that the petitioner has sent two representations dated 09.06.2021 and 04.10.2021 to the respondents. But it has not effected any response from the respondents.
4. The learned counsel for the petitioner further submits that such attachment as self-limiting in terms of under Rule 86A of the Central Goods and Services Tax Rules, 2017.
5. The learned counsel for the petitioner submits that sub-rule (3) of Rule 86A really states that such restriction shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction.
6. The learned counsel for the petitioner has relied on the two decisions of the Uttarkhand High Court in the case of M/s.Vimal Petrothin Private Limited Vs Commissioner, CGST and others, 2021 (7) TMI 127 and on the decision of the Gujarat High Court in the case of Nipun A Bhagat, Proprietor of Steel Kraft Industries Vs State of Gujarat, 2021 (1) TMI 794. The learned counsel for the petitioner has also relied on the decision of this Court rendered in the case of M/s. HEC India LLP Vs Commissioner of GST and Central Excise Audit – II & other, 2021 (9) TMI 1187.
7. Appearing on behalf of the respondents, learned Junior Panel Counsel submits that he would get instructions in the matter.
8. Heard the learned counsel for the petitioner and the learned Junior Panel Counsel for the respondents.
9. Considering the fact that the petitioner’s representations dated 09.06.2021 and 04.10.2021 have not evoked any response from the respondents, this Writ Petition is disposed at the time of admission by directing the respondents to consider the representations of the petitioner and pass appropriate orders within a period of forty five days from the date of receipt of a copy of this order in accordance with law and on merits. No costs.
