HC order lifting of Blockage of Electronic Credit Ledger after one year of blockage

Jai Venktesh Concast Pvt. Ltd. Vs Assistant Commissioner of State Tax (Calcutta High Court) In this matter, petitioner has challenged the impugned action of the respondents blocking credit ledger of the petitioner by order dated 24th November, 2020. Learned advocate appearing for the petitioner submits that in view of Rule 86A(3) of the West Bengal GST Rules, 2017, the impugned order of blockage of credit ledger in question has lost its force since the maximum period of validity of such order of blockage is one year from the date of imposing of such restriction. Mr. Siddiqui, learned advocate ...