9911796707
TMI Blog2022 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,58,831/- in the electronic credit ledger so as to enable the writ applicant to file his returns. The negative balance shall be removed within a period of one week from the date of receipt of the writ of this order. It is not in dispute that till this date, no reasons have been assigned by the respondent No.3 for blocking the electronic credit ledger. As noted above, the balance available in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondents to forthwith release the block on electronic credit ledger imposed under Rule 86A of the GST Rules; B. Without prejudice to the above and in the alternative, this Hon'ble Court may be pleased to issue a writ of mandamus or writ in the nature of mandamus or any other appropriate writ or order directing the respondents to forthwith withdraw negative block of ₹ 25,58,831/- ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. The balance available in the electronic credit ledger of the writ applicant as on the date of blocking was ₹ 10,68,613/-. The negative balance of ₹ 25,58,831/- has been inserted in the electronic credit ledger. Mr. Sheth would submit that even if some demand is proposed against the writ applicant, the writ applicant would participate in the adjudication proceedings and any amount ul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been assigned by the respondent No.3 for blocking the electronic credit ledger. As noted above, the balance available in the electronic credit ledger is of ₹ 10,68,613/- . 6 The respondent No.3 shall furnish reasons for invoking Rule 86A of the Rules, 2017 for the purpose of blocking of the electronic credit ledger so that the writ applicant can meet with the same. Till an appropriate reas ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
