GST electronic credit ledger blocking beyond one year: authorities ordered to unblock; coercive action stayed pending review
Case-Laws
GST
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the comp
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