Consider Unblocking GST Credit on alleged ‘Non-Existent’ Dealer: Madras HC

A J Power Center Vs Deputy Commissioner (ST) (Madras High Court) Madras High Court has directed the Goods and Services Tax (GST) department to consider a representation filed by M/s. A. J. Power Center regarding the unblocking of its electronic credit ledger (ECL). The ledger was blocked following allegations that the company had availed input tax credit (ITC) from dealers found to be non-existent. The case, heard by the Madras High Court, arose from a writ petition filed by A. J. Power Center challenging intimations issued by the Deputy Commissioner (ST) that resulted in the blocking of their...