Blocking of the e-credit ledger – Mismatch of GSTR-2A and 3B

By Editor4 Goods and Services Tax Judiciary September 23, 2020

Case Name: Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court)
Appeal Number: Only available for paid members
Date of Judgement/Order: Only available for paid members
Courts: All High Courts, Delhi High Court

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Advertisement Goyal Iron And Steel Traders Vs Assistant Commissioner Palam Division CGST Delhi South & Ors. (Delhi High Court) High Court directed to decide the matter by way of a reasoned order where the electronic credit ledger was blocked citing a mismatch in the Input Tax Credit claimed in GSTR-3B and that appearing in GSTR-2A. High COurt held that writ petition is directed to be treated as a representation to Assistant Commissioner Palam Division CGST Delhi South, who is directed to decide the same by way of a reasoned order within four weeks, in accordance with law, after givi...

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