Guru Storage Batteries Vs State of Maharashtra

Date: September 12, 2023

Court: High Court
Bench: Bombay
Type: Writ Petition
Judge(s)/Member(s): AVINASH G. GHAROTE , URMILA JOSHI-PHALKE
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Subject Matter

Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Input Tax CreditElectronic Credit Ledger

Summary

The case involves a petition questioning the action of the respondent No.3 in blocking the Electronic Credit Ledger of the petitioner. The petitioner argues that such blocking can only be done by an authorized officer not below the rank of an Assista…

FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Rule. Rule made returnable forthwith. Heard finally with the consent of learned counsel for the parties. 2. The petition questions the action on the part of the respondent No.3 in blocking the Electronic Credit Ledger of the petitioner. On 14/09/2022, after hearing the learned counsel for the petitioner, this Court had passed the following order…

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