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HomeGSTElectronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta...

Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court

GST

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By Mariya Paliwala
Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court

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The Calcutta High Court has ruled that the Goods and Services Tax (GST) authorities cannot continue blocking a taxpayer’s electronic credit ledger beyond one year, as such continuation is expressly barred under Rule 86A(3) of the CGST and SGST Rules, 2017. The bench of Justice Om Narayan Rai noted that Rule 86A(3) is couched in…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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