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TMI Blog2025 (1) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... of input tax available in the electronic credit ledger has been fraudulently availed or is ineligible as provided in clauses (a) and (b), may for the reasons to be recorded in writing, not allow debit of an amount equivalent to such credit in electronic credit ledger for discharge of any liability under Section 49 or for claim of any refund of any unutilised credit. In this case, the notice was given by an authority who was not competent to take decision i.e., Joint Commissioner, whereas, the impugned order has been passed by the Deputy Commissioner, who is a competent authority but who did not give notice, nor heard the petitioner. This prima facie appears to be in utter violation of principles of natural justice - The submission of learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Rule 86A of the Rajasthan Goods and Services Tax Rules, 2017 (for short the RGST Rules, 2017 )/the Central Goods and Services Tax Rules, 2017 (for short the CGST Rules, 2017) and, therefore, it is submitted that the order is void ab initio, in utter violation of principles of natural justice and without application of mind. 3. Learned Additional Advocate General would submit that the notice was given to the petitioner by Joint Commissioner and Joint Commissioner, after applying his mind to the material on record and also considering the reply of the petitioner was satisfied that the present is a fit case for blocking of electronic credit ledger and, therefore, he forwarded the matter to the Deputy Commissioner, who proceeded to upload an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y giving him notice. 6. In this case, we find that the notice was given by an authority who was not competent to take decision i.e., Joint Commissioner, whereas, the impugned order has been passed by the Deputy Commissioner, who is a competent authority but who did not give notice, nor heard the petitioner. This prima facie appears to be in utter violation of principles of natural justice. 7. The submission of learned Additional Advocate General that the authority, who gave opportunity of hearing, collected material and forwarded the same to the competent authority fulfills the requirement of principles of natural justice, cannot be accepted at this stage. 8. In view of the above, the action of the respondents in blocking the electronic cre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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