2020 (11) TMI 322

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.... For the Respondent : Sri Hema Kumar, AGA ORDER The petitioner, a private limited company which is registered with GST Authorities with the State of Karnataka, has filed this writ petition for a direction to the Assistant Commissioner of Commercial Taxes, GSTLVO-60 [the respondent] to consider the petitioner's representations dated 3.09.2020 and 10.09.2020, and to unblock the petitione....

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....resentations dated 03.09.2020 and 10.09.2020 requesting the respondent to unblock the Electronic Ledger. 3. The learned counsel also submits that the respondent could have blocked the petitioner's Electronic Ledger only in exercise of power under Rule 86A of the GST Rules, and this Rule has inbuilt safeguards inasmuch as it provides that the Electronic Ledger could be blocked for the reason....

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....ommissioner of Commercial Taxes - LGSTO - 20 Bengaluru-9 and the petitioner may be called upon to give a representation to this officer to facilitate an expedited consideration of the petitioner's case. In the light of these submissions, this Court is of the considered view that the writ petition could be disposed of, without expressing any opinion on merits, permitting the petitioner to fi....