High Court directed Department to disclose reasons for which electronic credit ledger was blocked
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 23 November, 2022
Latest from Taxmann
Case Details: Vijay Jaiswal v. Assistant Commissioner - [2022] 145 taxmann.com 68 (Calcutta)
Judiciary and Counsel Details
-
- T. S. Sivagnanam & Supratim Bhattacharya, JJ.
- Ms Rita Mukherjee & Abhijat Das for the Appellant.
- Rananjay Chatterjee, Tapan Bhanja , Aveek Biswas, Anirban Ray, T.M. Siddique, Debasish Ghosh, D. Sahu, Ms Rajashree Venket Kundalia & Ms Ekta Sinha for the Respondent.
Facts of the Case
The department blocked electronic credit ledger (ECL) of appellant without assigning reasons for such blocking. The appellant filed writ petition but the prayer for interim relief was not granted by the learned Single Bench. Therefore, it filed intra-court appeal and requested unblocking of ECL and restoration of input tax credit.
High Court Held
The Honorable High Court noted that ECL was blocked by the department without assigning reasons and the appellant would not be able to file objections as reason for blocking was not disclosed. However, the department could not be directed to unblock credit at this stage but the concerned authority can be directed to intimate reasons for which electronic credit ledger was blocked as this would meet the ends of justice and simultaneously protect the interests of revenue as well. Therefore, the Court directed the department to disclose reasons for which ECL was blocked. The Court also directed the appellant to file objection on receipt of such information and department would pass order on merits after granting opportunity of personal hearing.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
