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GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Blocking of the Electronic Credit Ledger (ECL) by the State Tax ...


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

October 20, 2023

Case Laws     GST     HC

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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