Karnataka HC Orders Unblocking of GST Credit Ledger as Rule 86A Restriction Cannot Continue Beyond One Year

Jupiter Ventures Vs Assistant Commissioner of Central Tax (Karnataka High Court) The Karnataka High Court considered a writ petition challenging the action of the tax authorities in blocking the petitioner’s Electronic Credit Ledger under Rule 86A of the Central Goods and Services Tax Rules, 2017. The petitioner questioned the validity of the action taken by the department and relied on a printout of the Electronic Credit Ledger to show that the credit ledger had been blocked. The petitioner raised several contentions regarding the legality of the action. It was argued that before exercising...