Electronic Credit Ledger Blocking without Opportunity of Hearing: HC directs Re-adjudication

M J Gold Vs Joint Commissioner of State Tax (Kerala High Court) Introduction: In the case of M J Gold vs. Joint Commissioner of State Tax, the Kerala High Court addresses the issue of blocking an electronic credit ledger without granting the opportunity for a hearing. The petitioner challenges the communication and order that led to the blocking of their GST credit ledger. This article delves into the detailed analysis and outcome of the Kerala High Court’s decision. Detailed Analysis: 1. Background: The petitioner, M J Gold, received a communication dated September 4, 2023 (Ext.P6), wh...