Section 16 of the CGST Act, 2017 — Input Tax Credit —-- The intra-Court appeal is filed against the order dated 16th November, 2021, whereby, the prayers sought for grant of an interim order has been negated. The Advocate for the appellant submitted that the appellant is aggrieved by the action of the respondents in allegedly recovering tax without issuance of any order under Section 74(9) of the Act and without intimating the appellant the reason, the ITC ledger has been blocked. The respondent counsel submitted that the department is in the process of issuing SCN and the same would be shortly issued.  

Held that:- The Hon’ble High Court directed the respondents to issue SCN within 15 days granting not less than 10 days to submit a reply by the appellant. Thereafter the SCN shall be adjudicated and a speaking order be passed on merits and in accordance with law. Till such exercise, the respondent is directed not to initiate any coercive action against the appellant.