Court Quashes State Tax Officer's Action of Blocking ECL; Authority Lies with Assistant Commissioner, Not State Officer.

Blocking of the Electronic Credit Ledger (ECL) by the State Tax Officer (respondent no. 3) - Whereas the power was deleted to the Assistant Commissioner - proper officer - the action on behalf of the respondent No. 3 in blocking the Electronic Credit Ledger of the petitioner cannot be sustained and the same is hereby quashed and set aside. - HC .....

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