LISA GILL, J. (Oral)

1. Prayer in this writ petition is for directing respondent No.2 to unblock ITC amounting to Rs.82,50,038/- lying in the Electronic Credit Ledger (ECL) of petitioner.

2. Learned counsel for petitioner submits that petitioner is a partnership firm situated in State of Haryana and is engaged in business of manufacturing brass/copper sheets and utensils. Petitioner is registered under the provisions of Central Goods and Services Tax Act, 2017/Haryana Goods and Services Tax Act, 2017 (for short – ‘2017 Act’) with GSTIN No.06AALFN7519C1ZA. It is further submitted that petitioner availed ITC in accordance with provisions of Section 16 of the Act, however, without any prior investigation or communication ITC of petitioner to the tune of Rs.82,50,038/- in its ECL was blocked on 21.11.2023. Reference is made to intimation uploaded on online portal (Annexure P-3). Assistant Commissioner, CGST Division sent communication dated 17.11.2023 to Deputy Excise and Taxation Commissioner, Excise & Taxation Department, Jagadhri in respect to blocking of Input Tax Credit (ITC) of recipients of M/s M.S. Trading Company. It was informed that supplier M/s M.S. Trading Company was found