Ambika Creation Vs Commissioner(ST), Gujarat
Date: January 12, 2022
Subject Matter
Electronic Credit Ledger can be blocked for a period of one year only unless a fresh order is passed
Summary
Rule 86A(3) itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the authority concerned to permit the asse…
1. The writ-applicant has invoked the extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for a direction to the respondent no.3 to unblock the Electronic Credit Ledger, more particularly, when the period of one year as prescribed under sub-rule 3 of Rule 86A of the CGST/GGST Rules has elapsed from the date of order of blocking of the Electro…