Anjita Dokania (Prop: M I Telecom) Vs State Tax Officer
Date: January 6, 2026
Subject Matter
Electronic Credit Ledger Cannot Remain Blocked Beyond One Year as per Rule 86A(3) of GST Rules
Summary
The High Court has set aside the blocking of the petitioner's Electronic Credit Ledger (ECL) on the grounds that such restriction cannot continue beyond one year as mandated by Rule 86A(3) of the GST Rules. Additionally, interim protection has been g…
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT 1. This writ petition assails an order dated July 5, 2024 passed under Section 74 of the WBGST Act, 2017/CGST Act, 2017 (hereinafter referred to as the ‘said Act of 2017’) as also the search operation conducted under Section 67 of the said Act of 2017 by the respondent GST Authorities. 2. Mr. Kanodia, learned advocate appearing for the petitio…