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2021 (2) TMI 685 - HC - GSTBlocking of petitioner’s credit ledger - no reasons assigned for such blockage - reasons to believe - Rule 86A of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- It would be just and reasonable to dispose of the writ petition calling upon the Assistant Commissioner to pass a detailed reasoned order as required under Rule 86A of the Rules while observing that for the purposes of Rule 86A(3) which stipulates that the blockage shall cease to have effect after the expiry of a period of one year from the date of blocking, the effective date shall continue to be 21.01.2020. Petition disposed off.
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