TMI Blog2022 (6) TMI 467X X X X Extracts X X X X X X X X Extracts X X X X ..... ngle Judge, it is deemed appropriate to direct the concerned respondent to dispose of the representation dated 21.02.2022 by taking note of the legal position and also bearing in mind that unless the appellant, who is a registered dealer, is allowed to carry on business and tax cannot be recovered. We should not be mistaken for saying as if errant dealer should be left scot free, if there is any i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 21.03.2022 passed in WPA 4360 of 2022. The appellants are before us on the ground that the interim order sought for in the writ petition was not granted. The order which has been impugned in the writ petition is an order passed by the respondent authority blocking the electronic credit ledger account of the appellant dealer. The learned Single Judge was of the view that the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntation on 21.02.2022 requesting the Assistant Commissioner of State Sales Tax, New Market Charge to withdraw the negative blocking of their electronic credit ledger and credit of Rs. 1,27,54,701.00 debited on 16.02.2022. It is submitted that this request has not been considered. Learned counsel appearing on behalf of the appellants placed reliance on the decision of Hon'ble High Court at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the learned Single Judge, we deem it appropriate to direct the concerned respondent to dispose of the representation dated 21.02.2022 by taking note of the legal position and also bearing in mind that unless the appellant, who is a registered dealer, is allowed to carry on business and tax cannot be recovered. We should not be mistaken for saying as if errant dealer should be left scot free ..... X X X X Extracts X X X X X X X X Extracts X X X X
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