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State Tax Officer Below Assistant Commissioner Rank Can’t Block ITC Ledger
Case Law Details
- Case Name
- Guru Storage Batteries Vs State of Maharashtra (Bombay High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Bombay High Court
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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...
