State Tax Officer Below Assistant Commissioner Rank Can’t Block ITC Ledger

Guru Storage Batteries Vs State of Maharashtra (Bombay High Court) Introduction: In a recent judgment, the Bombay High Court addressed the issue of the State Tax Officer’s authority to block the Electronic Credit Ledger (ECL) of a petitioner, Guru Storage Batteries, in the case of Guru Storage Batteries Vs. State of Maharashtra. This ruling has significant implications for businesses and their ability to claim Input Tax Credit (ITC) under the Central Goods and Services Tax (CGST) Rules, 2017. In this article, we will provide a detailed analysis of the court’s decision and its impli...