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Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing
Case Law Details
- Case Name
- Vinayak Metal and Chemicals Vs State of Jharkhand (Jharkhand High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Jharkhand High Court
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Vinayak Metal and Chemicals Vs State of Jharkhand (Jharkhand High Court)
The Hon’ble Jharkhand High Court in M/s Vinayak Metal and Chemicals & Ors. v. the State of Jharkhand & Ors. [W.P.(T) No. 3022 of 2020 dated November 14, 2022] quashed and set aside the orders blocking Electronic Credit Ledger (“ECL”) of the assessee without providing an opportunity of personal hearing. Permitted the assessee to file a revised Form GST TRAN-1, and further directed the Revenue Department that, in case the assessee fails to file a revised Form GST TRAN-1, it can initiate fresh proceeding afte...
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