https://www.taxtmi.com/caselaws?id=776937 HC upheld the blocking of the electronic credit ledger, concluding the senior official authorized the action and the State Tax Officer had jurisdiction to issue the show-cause notice; objections to lack of authority under the CBIC circular were rejected. Noting prior blocks of Rs. 87,86,041/-, the court directed respondents to restrict blocking to Rs. 13,00,000/-. For one year or until final adjudication of the DRC-01 notice dated 07.07.2025, the petitioner must meet future tax liabilities 50% in cash and 50% from the electronic credit ledger. Petition disposed. en-us Thu, 07 Aug 2025 00:00:00 +0530 Thu, 21 Aug 2025 08:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776937 HC upheld the blocking of the electronic credit ledger, concluding the senior official authorized the action and the State Tax Officer had jurisdiction to issue the show-cause notice; objections to lack of authority under the CBIC circular were rejected. Noting prior blocks of Rs. 87,86,041/-, the court directed respondents to restrict blocking to Rs. 13,00,000/-. For one year or until final adjudication of the DRC-01 notice dated 07.07.2025, the petitioner must meet future tax liabilities 50% in cash and 50% from the electronic credit ledger. Petition disposed. Case-Laws GST Thu, 07 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776937