Blocking ITC Without Adjudication Unsustainable: Electronic Credit Ledger Must Be Decided Promptly – Calcutta HC

Gopal Metal Stores And Anr. Vs Assistnat Commissioner of State Tax (Calcutta High Court)

The writ petition was filed challenging an order dated June 3, 2025 passed by the Assistant Commissioner of State Tax, whereby the petitioners’ request for unblocking of petitioner No. 1’s electronic credit ledger and for initiation and conclusion of adjudication proceedings was rejected.

In the impugned order, the Proper Officer observed that the petitioner had availed Input Tax Credit (ITC) “on the basis of some mere paper work without any involvement of goods” and had passed o

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