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GURU STORAGE BATTERIES vs. THE STATE OF MAHARASHTRA
(Bombay High Court)

Hon'ble Judges:

AVINASH G. GHAROTE
URMILA JOSHI-PHALKE
Pet. Counsel
Firdos Mirza
Res. Counsel
K.s. Joshi

Petitioner / Applicant

GURU STORAGE BATTERIES
Respondent THE STATE OF MAHARASHTRA
Court Bombay High Court
State

Maharashtra

Date Sep 13, 2023
Order No.

WRIT PETITION NO. 5645 OF 2022

Citation

2023(9) TAXREPLY 8124
Original Order
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ORDER

ORAL JUDGMENT : (PC) Rule. Rule made returnable forthwith. Heard finally with the consent of learned counsel for the parties. 2. The petition questions the action on the part of the respondent No. 3 in blocking the Electronic Credit Ledger of the petitioner. On 14/09/2022, after hearing the learned counsel for the petitioner, this Court had passed the following order. “1. Heard learned counsel for the petitioner. 2. The contention is that blocking of the Electronic Credit Ledger (ECL) has been done by one Mr. Ujval Shrirampant Deshmukh, State Tax Officer, Kamptee, as per the impugned communication at page No. 16 of the petition and that it cannot be done by State Tax Officer being an Officer below the rank of Assistant Commissioner. He submits that under Rule 86A of the Central Goods and Services Tax Rules, 2017, such blocking can be done either by the Commissioner or any Officer authorised by the Commissioner, who is not below the rank of an Assistant Comm....

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