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2022 (4) TMI 1096 - HC - GSTUnblocking of electronic credit ledger - legality of negative blocking of credit - interest for illegally blocking the credit - HELD THAT:- Against an action of the Commissioner or an authorized officer under Rule 86A(1), the petitioner has remedy to submit objection before the competent authority under Rule 86A(2) of CGST/UPGST Rules, 2017. Learned counsel for the petitioner states that he has already filed objection before the respondent no.2 , which is pending - there are no merit in this petition - petition dismissed.
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