Barmecha Texfab Pvt. Ltd Vs Commissioner, State Tax
Date: January 12, 2022
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Pardiwala, Thakore
Subject Matter
Electronic Credit Ledger can be blocked for a period of one year
Summary
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 assessee, i.e. the writ-applicant, to avail t…
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…