GST DAILY – 121

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HC set aside order blocking credit ledger of petitioner which was passed by an Officer of rank below Asst. Commissioner

👉 The Hon’ble Bombay High Court in the case of GURU STORAGE BATTERIES V/s STATE OF MAHARASHTRA, decided on 13-9-2023

👉 Issue

✔️ Can Blocking of Electronic Credit Ledger could be done by Superintendent ?

👉 The Hon’ble High Court Judgement

✔️ Blocking of Electronic Credit Ledger could be done by Commissioner or an officer authorized by him in this behalf, not below rank of Assistant Commissioner thus, blocking of Electronic Credit Ledger of petitioner-assessee by an Officer of rank below that of Assistant Commissioner could not be sustained and same was set aside.

Regards 🙏

Author

CA PRADEEP MODI

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