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Credit Ledger Blocking Beyond Statutory Period Held Unsustainable Under GST Rule 86A
Case Law Details
- Case Name
- Anjita Dokania Vs State Tax Officer (GST) (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Anjita Dokania Vs State Tax Officer (GST) (Calcutta High Court)
The writ petition challenged an order dated July 5, 2024 passed under Section 74 of the WBGST Act, 2017/CGST Act, 2017, along with search operations conducted under Section 67 of the said Acts by the GST authorities. The petitioner contended that following a search operation, the electronic credit ledger was blocked on November 9, 2023 under Rule 86A of the GST Rules, 2017. It was argued that such blocking could not continue beyond one year as mandated under Rule 86A(3), yet the restriction continued beyond the statutory period.
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