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2021 (9) TMI 776 - HC - GSTPrayer for amendment of petition - blocking of electronic credit ledger beyond one year which is prohibited under Rule 86 A (3) of the C.G.S.T. Rules, 2017 - HELD THAT - This petition is disposed off with a direction to respondent Nos. 2 and 4 to decide the pending representation of the petitioner dated 15/02/2021, on or before 15/09/2021 in the light of Rule 86-A(3) of the C.G.S.T. Rules, 2017.
Issues:
1. Petitioner's electronic credit ledger blocked beyond one year. 2. Prayer for writ of certiorari/mandamus to unblock ledger. 3. Delay in deciding representation for unlocking ledger. 4. Disposal of petition and remedy for claiming damages. Analysis: Issue 1: The petitioner's electronic credit ledger has been blocked since 17/01/2020, exceeding the one-year limit as per Rule 86-A(3) of the C.G.S.T. Rules, 2017, which prohibits such prolonged blocking. The petitioner remains aggrieved by the continued blockage of the ledger. Issue 2: The petitioner sought a writ of certiorari/mandamus or any appropriate writ/order/direction against the Respondent for unblocking the electronic credit ledger beyond the stipulated one-year period. The Court permitted the petitioner to amend the petition and add a prayer clause for relief in this regard. Issue 3: Despite the petitioner's representation dated 15/02/2021 for unlocking the ledger, respondent Nos. 1 to 4 had not entered an affidavit in reply. The Court directed respondent Nos. 2 and 4 to decide the pending representation of the petitioner on or before 15/09/2021 in accordance with Rule 86-A(3) of the C.G.S.T. Rules, 2017, emphasizing the need for expeditious action. Issue 4: The petition was disposed of with a direction to decide the pending representation within a specified timeline. The Court left it open for the petitioner to seek damages from respondent Nos. 1 to 4 for the illegal blocking of the electronic credit ledger beyond one year. The Court refrained from expressing any view on the merits of the potential damages claim, providing the petitioner with the opportunity to pursue this remedy.
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