9911796707
TMI Blog2021 (7) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... by non-existing firms. The said blockage was made on 15.01.2020 under Rule 86(A)(1) of C.G.S.T. Rules, 2017. Thus, feeling aggrieved, petitioner has filed this writ petition, seeking the following relief: "a) Issue a writ of mandamus or a writ/ direction in the nature of mandamus or any other order or direction directing the Respondent No. 1 to unblock the input tax credit of Rs. 71,61,296/- availed by the petitioner in its electronic credit ledger." 2. On 22.06.2021, learned counsel appearing for the respondents was asked to get instructions on certain aspects. The legal submission made on behalf of petitioner was also noted in the order dated 22.06.2021. For ready reference, order passed by this Court on 22.06.2021 is reproduced below: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d non-existent or not to be conducting any business from any place for which registration has been obtained; or d) the registered person availing any credit of input tax is not in possession of a tax invoice or debit note or any other document prescribed under rule 36, may, for reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under section 49 or for claim of any refund of any unutilised amount. (2) The Commissioner, or the officer authorised by him under sub-rule (1) may, upon being satisfied that conditions for disallowing debit of electronic credit ledger as above, no longer exist, allow such debit. (3) Such restriction shall cease to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . On next date, he will make a statement on the legal aspect, namely, as to whether blockage of input tax credit ledger of the petitioner can continue after 14.01.2021, if yes, then the provision under which it can be continued beyond period of one year. List this matter on 24.06.2021 immediately after fresh cases." 3. Learned counsel for the respondents, on instructions, concedes that petitioner's electronic credit ledger cannot be blocked for any period in excess of one year, in view of express provision contained in Sub-Rule (3) of Rule 86(A) of C.G.S.T. Rules. Thus, he submits that petitioner's contention to this extent is correct that continuance of blockage of his input credit ledger after 14.01.2021 is not supported by any law. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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