Electronic credit ledger cannot be blocked without providing an opportunity of personal hearing

Vinayak Metal and Chemicals Vs State of Jharkhand (Jharkhand High Court) The Hon’ble Jharkhand High Court in M/s Vinayak Metal and Chemicals & Ors. v. the State of Jharkhand & Ors. [W.P.(T) No. 3022 of 2020 dated November 14, 2022] quashed and set aside the orders blocking Electronic Credit Ledger (“ECL”) of the assessee without providing an opportunity of personal hearing.  Permitted the assessee to file a revised Form GST TRAN-1, and further directed the Revenue Department that, in case the assessee fails to file a revised Form GST TRAN-1, it can initiate fresh proceeding afte...