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TMI Blog2022 (1) TMI 1166X X X X Extracts X X X X X X X X Extracts X X X X ..... r(s) No. 1 MR UTKARSH SHARMA, AGP for the State - Respondent(s). 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 Electronic Credit Ledger, more particularly, when the period of one y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 year has elapsed in terms of sub-rule 3 of Rule 86A of the CGST Rules, 2017 and GG ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 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 authority would be held personally liable for the loss which the assessee might have s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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