M J Gold Vs Joint Commissioner of State Tax
Date: September 18, 2023
Subject Matter
Electronic Credit Ledger cannot be blocked without giving an opportunity for a hearing
Summary
The case of M J Gold vs. Joint Commissioner of State Tax dealt with the blocking of the petitioner's electronic credit ledger without granting an opportunity for a hearing. The petitioner, M J Gold, received a communication informing them about t…
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT The present writ petition has been filed by the petitioner impugning Ext.P6 communication dated 4.9.2023 and Ext.P7 order blocking the electronic credit ledger of the petitioner. 2. The petitioner has been informed vide Ext.P6 dated 4.9.2023 that input tax credit of Rs.9,58,000/- was blocked for the petitioner’s GST registration number (GS…