Provisional Attachment of property - Blocking of Electronic ...

Petitioner Disputes Property Attachment and ECL Block under GST, Citing Violation of Rule 86-A Procedure and Administrative Law.

February 14, 2022

Case Laws GST HC

Provisional Attachment of property - Blocking of Electronic Credit Ledger (ECL) - The petitioner maintains that the procedure prescribed in rule 86-A, however, was not followed. - exercise of power under rule 86-A made by respondent no.1 was not because she was independently satisfied about the need for blocking the ECL but, was due to the fact that she felt compelled to obey the command of her superior - the order was passed virtually by respondent no.3. This is not the manner in which the law expects the power under rule 86-A to be exercised. When a thing is directed to be done in a particular manner, it must be done in that manner or not at all is the well established principle of administrative law which has not been followed here - the impugned order is arbitrary and illegal. - HC

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Provisional Attachment of property - Blocking of Electronic ...

Petitioner Disputes Property Attachment and ECL Block under GST, Citing Violation of Rule 86-A Procedure and Administrative Law.

February 14, 2022

Case Laws GST HC

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