9911796707
TMI Blog2022 (7) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 23.11.2021, the power to take action under Rule 86A of the Rules has been conferred upon the Deputy Commissioner/Assistant Commissioner as per their jurisdiction not exceeding Rs. 1 Crore, the Joint Commissioner (Executive)/Joint Commissioner (Corporate Circle) as per their jurisdiction above Rs. 1 Crore but not exceeding Rs. 5 Crore and the Additional Commissioner Grade- I has jurisdiction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent :- C.S.C. ORDER Heard Sri Sameer Gupta, Advocate holding brief of Sri Rohan Gupta, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned counsel for the respondents. The impugned order dated 04.04.2022 has been passed by the respondent no3 i.e Assistant Commissioner, Commercial Tax Department, Sector-1, Kanpur under Rule 86A of CGST/UPGST Rules, 2017, whereb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of sub-section (6) and sub-section (7) of Section 107 of CGST/UPGST Rules, on deposit of 10% of the disputed tax, the balance amount stood stayed. Despite the aforesaid factual and legal position, the respondent no.3 blocked the Electronic Credit Ledger of the petitioner to the extent of aforesaid demand of Rs 2,54,13,422.50. The petitioner moved an application to unlock the Electronic Cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 23.11.2021; is not authorized officer. That apart the attempt of the respondent no.3 to pass the impugned order dated 04.04.2022 is to defeat the provision of Section 107 (6)/(7) of CGST/UPGST Act. Thus, prima facie the impugned order appears to be not only arbitrary, illegal, but also without authority of law and abuse of the process of law. In view of aforesaid, we direct the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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