PANCHAM PLASTO CHEM Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Heard learned advocate Ms. Amrita Thakore for the petitioner and learned Assistant Government Pleader Mr. Trupesh Kathiriya, who appears for respondent No. 1 pursuant to notice issued by this court on 7/7/2022.

(2.) The petitioner is a small scale unit carrying on business of manufacturing of Master Batch colouring material for different kinds of plastic. It sells the same to the local manufacturers. The products of the petitioner are intermediate goods to be utilised for manufacturing of plastic goods.

(3.) The grievance in this petition is with regard to the action on part of the authorities in blocking the benefit Input Tax Credit to the tune of Rs.44,74,080.00 in the electronic credit ledger of the petitioner. What was prayed in that regard was to set aside the decision of the respondent No. 2 reflected in letter dtd. 11/1/2022. The petitioner prayed for direction against the respondent authorities to unblock the Input Tax Credit to the said extent.