Krishna Fashion Vs Union Of India
Date: January 18, 2022
Subject Matter
Blocking of electronic credit ledger shall cease to have effect after expiry of a period of one year
Summary
Learned counsel for the petitioner states that in accordance with Rule 86A(3) of the CGST Rules, 2017, the order blocking the Petitioner’s Electronic Credit Ledger had ceased to operate on 5th February, 2021 on completion of one year. However,…
1. The petition has been heard by way of video conferencing. 2. Present writ petition has been filed challenging the order dated 16th March, 2020, whereby Petitioner’s current bank account maintained with Union Bank of India has been provisionally attached as well as the order dated 6th February, 2020 blocking the Petitioner’s Electronic Credit Ledger. Petitioner also seeks directions…