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TMI Blog2022 (1) TMI 701X X X X Extracts X X X X X X X X Extracts X X X X ..... and GGST Rules, 2017 itself has provided that the Electronic Credit Ledger can be blocked for a period of one year. On expiry of a period of one year, it would automatically get unblocked. In fact, it was the duty of the authority concerned to permit the assessee, i.e. the writ-applicant, to avail the input credit available in his ledger. Once the statutory period comes to an end, the authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : MR AVINASH PODDAR, ADVOCATE for the Petitioner(s) No. 1 MR UTKARSH SHARMA, AGP for the Respondent(s) No. 1,2,3 ORAL JUDGMENT (PER : HONOURABLE MS. JUSTICE NISHA M. THAKORE) 1. The writ-applicant has invoked the extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for a direction to the respondent no.3 to unblock the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed from the date of order of blocking Electronic Credit Ledger. Issue Notice for final disposal returnable on 22.12.2021. Over and above regular mode of service, service through the speed post is permitted. 3. Today, when the matter is taken up for hearing, the learned AGP Mr.Utkarsh Sharma has appeared on behalf of the respondent authorities and has fairly stated that the period of one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this regard but the authority thought fit not to pay heed to such representation. 5. We may further note that the authority did not permit the writ-applicant to avail the input credit available in his ledger for about more than two and a half months after the statutory life of the order came to an end. 6. We make it clear that next time if we come across such a case, then the concerned au ..... X X X X Extracts X X X X X X X X Extracts X X X X
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