Case Law Details
Ems Projects Pvt. Ltd. Vs Commissioner Of CGST (Gujarat High Court)
It is not in dispute that one year period has elapsed since GST Electronic credit ledger came to be blocked. Rule 86A of Central Goods and Services Tax Rules, 2017 empowers the authority to block the electronic credit ledger if the authority has reason to believe that the dealer has obtained the Input Tax Credit fraudulently or the same is ineligible.
Be that as it may, if the period of one year i.e. the statutory time period during which the ledger can be blocked has come to an end, then, as on date, it can be said that there is no blocking of the electronic credit ledger. However, before the dealer can once again start using the Input Tax Credit accumulated in his electronic credit ledger, the authority will have to open it on the portal.
We dispose of this writ application with a direction to the concerned authority to permit the writ applicant to now operate the electronic credit ledger as the original order blocking the ledger has already come to an end.
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT
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