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2022 (3) TMI 1502 - HC - GSTBlocking electronic credit ledger of the petitioner - Challenge to blocking order on the ground that the period of validity of such blocking is one year only as per sub-rule (3) of rule 86A of the Central Goods and Services Tax Rules, 2017 - It is submitted on behalf of the petitioner that one year has already expired from the date of blocking of the electronic credit ledger - HELD THAT:- This writ petition is disposed of by declaring that the impugned order of blocking of the electronic credit ledger of the petitioner has lost its force and cannot be continued now as per sub-rule (3) of rule 86A of the 2017 Rules and the legal consequence will follow automatically. Application disposed off.
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