Electronic Credit Ledger cannot be Blocked under CGST without Cogent Reason: Karnataka HC [Read Order]
The court held that the concerned respondents are directed to unblock the Electronic credit ledger of the petitioner immediately upon the receipt of copy of order, so as to enable the petitioner to file returns
In a recent case, the Karnataka High Court has held that electronic credit ledger(ECL) cannot be blocked under Central Goods and Service Tax (CGST), 2017 without cogent reason. It was found that the blocking was immediately upon the receipt of copy of enforcement authority’s reports. The Electronic credit ledger of Prince Steel, the petitioner/assessee was…
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