SMS Based Blocking Of Electronic Credit Ledger Is Illegal Where Supplier’s GST Registration Remains Valid: Allahabad High Court

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SMS Based Blocking Of Electronic Credit Ledger Is Illegal Where Supplier’s GST Registration Remains Valid: Allahabad High Court

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Published on

08/02/2026

By Mariya Paliwala

SMS Based Blocking Of Electronic Credit Ledger Is Illegal Where Supplier’s GST Registration Remains Valid: Allahabad High Court

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The Allahabad High Court has held that SMS based blocking of Electronic Credit Ledger is illegal where the supplier’s GST registration remains valid and no proceedings under Sections 73/74 of the CGST Act, 2017 are initiated. The bench of Justice Saumitra Dayal Singh and Justice Indrajeet Shukla has has set aside the action of GST…

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Mariya Paliwala https://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.

SMS Based Blocking Of Electronic Credit Ledger Is Illegal Where Supplier’s GST Registration Remains Valid: Allahabad High Court

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