9911796707
TMI Blog2023 (10) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas the power was deleted to the Assistant Commissioner - proper officer having authority of such blocking - HELD THAT:- A perusal of Rule 86A of the Central Goods and Services Tax Rules, 2017, indicates that such a blocking can be done by the Commissioner or an officer authorized by him in this behalf, not below the rank of Assistant Commissioner. Admittedly, the respondent No. 3 does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents / State : Mrs. K.S. Joshi, Addl. G.P. ORAL JUDGMENT : (PC) Rule. Rule made returnable forthwith. Heard finally with the consent of learned counsel for the parties. 2. The petition questions the action on the part of the respondent No. 3 in blocking the Electronic Credit Ledger of the petitioner. On 14/09/2022, after hearing the learned counsel for the petitioner, this Court had passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Vs. Government of Maharashtra and ors. reported in 2022(2) Bom. C.R. 239 have also not been fulfilled in the present case, at least as seen from the impugned communication. He further submits that now, illegal notices of recovery are also being issued by the respondents. 3. The points raised by the learned counsel for the petitioner require consideration by this Court although, much of the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... king can be done by the Commissioner or an officer authorized by him in this behalf, not below the rank of Assistant Commissioner. Admittedly, the respondent No. 3 does not fall within that category and is an Officer of the rank below that of the Assistant Commissioner. Though the Notification dated 24/1/2020 has been relied upon to contend that the power has now been delegated by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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