2022 (7) TMI 708

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....ri Sameer Gupta, Advocate holding brief of Sri Rohan Gupta, learned counsel for the petitioner and Sri B.P. Singh Kachhawah, learned counsel for the respondents. The impugned order dated 04.04.2022 has been passed by the respondent no3 i.e Assistant Commissioner, Commercial Tax Department, Sector-1, Kanpur under Rule 86A of CGST/UPGST Rules, 2017, whereby electronic credit ledger in respect of ....

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....(7) of Section 107 of CGST/UPGST Rules, on deposit of 10% of the disputed tax, the balance amount stood stayed. Despite the aforesaid factual and legal position, the respondent no.3 blocked the Electronic Credit Ledger of the petitioner to the extent of aforesaid demand of Rs 2,54,13,422.50. The petitioner moved an application to unlock the Electronic Credit Ledger which has been rejected by th....

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....fficer. That apart the attempt of the respondent no.3 to pass the impugned order dated 04.04.2022 is to defeat the provision of Section 107 (6)/(7) of CGST/UPGST Act. Thus, prima facie the impugned order appears to be not only arbitrary, illegal, but also without authority of law and abuse of the process of law. In view of aforesaid, we direct the respondent nos. 2,3, and 4 to file their counte....