Case Law Details
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), which informed them that their input tax credit of Rs. 9,58,000/- had been blocked for their GST registration number (GSTIN 32AAOFM7935N1ZM). Furthermore, the petitioner claimed that they were not provided with an opportunity to present their case before the issuance of this communication and the subsequent order (Ext.P7) that blocked their electronic credit ledger.
2. Petitioner’s Argument: The petitioner’s counsel argued that the lack of an opportunity for a hearing violated their rights and due process. They contended that proper procedures were not followed in blocking their credit ledger.
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