https://www.taxtmi.com/caselaws?id=418318 The Bombay HC allowed the petition challenging the blocking of Electronic Credit Ledger (ECL) under Rule 86-A of CGST Rules, 2017. The court held that while a Deputy Commissioner has jurisdiction to block ECL and such blocking differs from provisional attachment under Section 83 of CGST Act, the impugned order was arbitrary and illegal. The Deputy Commissioner abdicated her authority by acting on directions from superiors rather than independently applying her mind. The court emphasized that Rule 86-A permits blocking only to the extent of fraudulent credit availment and requires independent exercise of discretion. The blocking order was quashed and set aside. en-us Fri, 11 Feb 2022 00:00:00 +0530 Tue, 01 Apr 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418318 The Bombay HC allowed the petition challenging the blocking of Electronic Credit Ledger (ECL) under Rule 86-A of CGST Rules, 2017. The court held that while a Deputy Commissioner has jurisdiction to block ECL and such blocking differs from provisional attachment under Section 83 of CGST Act, the impugned order was arbitrary and illegal. The Deputy Commissioner abdicated her authority by acting on directions from superiors rather than independently applying her mind. The court emphasized that Rule 86-A permits blocking only to the extent of fraudulent credit availment and requires independent exercise of discretion. The blocking order was quashed and set aside. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418318