TMI Blog2021 (6) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er at Annexure-C and its continuance beyond one year. Petitioner has also sought for setting aside the intimation by respondent No.3 dated 02.02.2012 at Annexure-K and has consequently, sought for necessary direction to respondent No.6 to restore the credit to the electronic credit ledger. 3. Petitioner submits that the electronic credit ledger of the petitioner was blocked on 21.01.2020 and he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der 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. 6. Accordingly, it is declared that the act ..... X X X X Extracts X X X X X X X X Extracts X X X X
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