Aryan Tradelink Vs The Union of India
Date: November 27, 2020
Subject Matter
Rule 86A does not empower the department to block the credit for more than one year
Summary
In the facts and circumstances of the case, it woul d be just and reasonable to dispose of the writ petition calling upon the Assistant Commissioner to pass a detailed reasoned order as required under Rule 86A of the Rul…
The petitioner is aggrieved by the Communication d ated 10.6.2020 (Annexure-E) issued by the Office of the Superintendent of Central Tax, AWD-5 Range, West Division-5 Bangal ore West Commissionerate, Bengaluru (the third respondent) i nforming the petitioner that its credit ledger is blocked . 2. The learned Counsel for the petitioner submits that the peti…