The Madras High Court ordered the GST ( Goods and Services Tax ) to dispose of the ignored representation to unlock blocked credit ledger filed by the assessee-petitioner.
The GST department issued an order on July 4, 2024, blocking the petitioner’s credit ledger. The petitioner subsequently submitted a detailed representation on July 18, 2024, requesting the unblocking of the ledger, but received no response from the authorities.
During the hearing, Mr.Suhrith Parthasarathy, for Mr.A.B.Rajasekaran, the petitioner’s counsel submitted that despite the detailed representation, the department had not taken any action.
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In response, the government’s advocate acknowledged that the reply was yet to be addressed but assured the court that it would be considered as soon as possible. Justice Krishnan Ramasamy heard both the sides. The court observed that while the petition was filed challenging the initial blocking order, the primary issue was the department’s failure to act on the petitioner’s representation. As a result, the court directed the GST Department to dispose of the representation within two weeks from the receipt of the court’s order. Accordingly, the petition was disposed of.
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