Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks

Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeksCase-LawsGSTRule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once sat

Unblocking blocked electronic credit ledger u/r 86A after taxpayer request; authority told to issue reasoned order in two weeks
Case-Laws
GST
Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =