Unblocking of E-way bill possible only on payment of due tax

P.M. Saleem Vs State of Officer (Kerala High Court) Petitioners are contractors having registration as Class-‘C’ and obtained registration from the 1st respondent. The petitioners have successfully completed the works of various departments of the Government. In the work schedule allotted to them for the said works, it was not stated that the amount due under the GST will be reduced at the time of disbursement of bill amount. Hence, while clearing the bills, GST amount was not reduced from the bill amount. Now the 1st respondent has issued assessment orders under Section 62 of the ...