TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supreme Court upholds taxpayer victory in Electronic Credit Ledger unblocking case under CGST Act 2017</h1> <h3>COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX & ORS. Versus KARUNA RAJENDRA RINGSHIA</h3> The SC dismissed a Special Leave Petition challenging a HC decision regarding unblocking of Electronic Credit Ledger under the Central Goods and Services ... Unblocking of Electronic Credit Ledger [ECL] as maintained by the writ petitioner in accordance with the provisions of the Central Goods and Services Tax Act, 2017 [Act] and the Central Goods and Services Tax Rules, 2017 [Rules] - negative blocking - it was held by High Court that 'The action of the respondents cannot be sustained.' HELD THAT:- No case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India. SLP dismissed. The Supreme Court, in a Partial Court Working Days Bench comprising Hon'ble Mr. Justice Sudhanshu Dhulia and Hon'ble Mr. Justice Joymalya Bagchi, heard the Special Leave Petition. After considering the submissions, the Court 'condoned delay' but held that 'no case for interference is made out in exercise of our jurisdiction under Article 136 of the Constitution of India.' Consequently, the Special Leave Petition was dismissed. The Court clarified that 'other remedies of the petitioners for recovery in accordance with law are kept open.' Pending applications, if any, were disposed of.
TaxTMI 
TaxTMI 
