New Nalbandh Traders Vs State Of Gujarat
Date: February 23, 2022
Court: High Court
Bench: Gujarat
Type: Special Civil Application
Judge(s)/Member(s): Pardiwala, Thakore
Subject Matter
Pre-requisites to be fulfilled before blocking of ECL
Summary
The provisions made in rule 86-A would require the Competent Authority to first satisfy itself, on the basis of objective material, that there are reasons to believe that credit of input tax available in ECL has been fraudulently or wrongly utilised…
1. Having regard to the facts of the present litigation and also considering the present day scenario of the implementation of the Goods and Services Tax, Act, 2017, the following observations by the Constitution Bench of the Supreme Court in the case of Pannalal Binjraj vs. Union of India , AIR 1957 SC 397 are apt: “A humane and considerate administration of the relevant provisions of the I…