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2022 (3) TMI 1502

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....CGST : Ms. Rajashree V. Kundalia. Ms. Ekta Sinha. ORDER Heard both parties. In this writ petition, petitioner has challenged the impugned order of blocking electronic credit ledger of the petitioner by contending that period of validity of such blocking is one year only as per sub-rule (3) of rule 86A of the Central Goods and Services Tax Rules, 2017. It is submitted on behalf of the p....