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2021 (6) TMI 182 - HC - GSTValidity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - HELD THAT:- Without entering into the merits of the order blocking of the electronic credit ledger, in light of Rule 86-A(3), restriction in blocking of the electronic credit ledger cannot be extended beyond the period of one year from the date of imposing such restriction and accordingly, in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. Accordingly, it is declared that the action of the respondents in continuing the blocking of electronic credit ledger is set aside. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. Petition disposed off.
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