https://www.taxtmi.com/caselaws?id=423626 The HC disposed of an appeal against denial of interim relief in a writ petition concerning blocked electronic credit ledger. The appellant, a scrap paper dealer with 30 years in business, had submitted an unaddressed representation to tax authorities. The court directed the concerned respondent to dispose of this representation within 10 days, emphasizing that blocking credit should only occur for fraudulently availed input tax credit. The HC cautioned against prejudicing the dealer's business while balancing tax recovery interests, and clarified that any decision should not affect either party's rights in the ongoing writ petition. en-us Tue, 07 Jun 2022 00:00:00 +0530 Thu, 03 Apr 2025 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423626 The HC disposed of an appeal against denial of interim relief in a writ petition concerning blocked electronic credit ledger. The appellant, a scrap paper dealer with 30 years in business, had submitted an unaddressed representation to tax authorities. The court directed the concerned respondent to dispose of this representation within 10 days, emphasizing that blocking credit should only occur for fraudulently availed input tax credit. The HC cautioned against prejudicing the dealer's business while balancing tax recovery interests, and clarified that any decision should not affect either party's rights in the ongoing writ petition. Case-Laws GST Tue, 07 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423626