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ARYAN TRADELINK vs. UNION OF INDIA AND OTHERS
(Karnataka High Court)

Hon'ble Judges:

S. SUNIL DUTT YADAV
Pet. Counsel
Chidananda Urs B.g
Res. Counsel
Jeevan J. Neeralgi

Petitioner / Applicant

ARYAN TRADELINK
Respondent UNION OF INDIA AND OTHERS
Court Karnataka High Court
State

Karnataka

Date Apr 21, 2021
Order No.

WRIT PETITION No.8046/2021 (T-RES)

Citation

2021(4) TAXREPLY 4298
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ORDER

Sri. Jeevan J. Neeralgi, learned counsel accepts notice for respondents 2 to 6. 2. Petitioner has filed the present writ petition challenging the act of blocking of credit ledger at Annexure-C and its continuance beyond one year. Petitioner has also sought for setting aside the intimation by respondent No.3 dated 02.02.2012 at Annexure-K and has consequently, sought for necessary direction to respondent No.6 to restore the credit to the electronic credit ledger. 3. Petitioner submits that the electronic credit ledger of the petitioner was blocked on 21.01.2020 and he draws the attention to Annexure-C and submits that in light of the mandate under Rule 86-A(3) of the CGST Rules, 2017, blocking of the electronic credit ledger shall cease to have effect after the expiry of a period of one year from the date of imposing such restriction. It is submitted that till date, the credit ledger is blocked and accordingly, the same acts to the prejudice of the petitioner. 4. Learned ....

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