Unblocking of Electronic Credit Ledger - Once the statutory ...
GST
January 18, 2022
Unblocking of Electronic Credit Ledger - Once the statutory period comes to an end, the authority has no further discretion in the matter, unless a fresh order is passed. In the case on hand, it is very unfortunate to note that despite the fact that the period of one year elapsed, the authority did not permit the writ-applicant to avail the credit available in his ledger. Even representation was filed in this regard but the authority thought fit not to pay heed to such representation. - HC
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