2023 (10) TMI 925

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....KE, JJ. For the Petitioner : Mr. Firdos Mirza, Advocate   For the Respondents / State : Mrs. K.S. Joshi, Addl. G.P.   ORAL JUDGMENT : (PC) Rule. Rule made returnable forthwith. Heard finally with the consent of learned counsel for the parties. 2. The petition questions the action on the part of the respondent No. 3 in blocking the Electronic Credit Ledger of the petitioner....

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....king order is passed, as highlighted in paragraph No. 32 of the judgment of this Court in the case of Dee Vee Projects Ltd. Vs. Government of Maharashtra and ors. reported in 2022(2) Bom. C.R. 239 have also not been fulfilled in the present case, at least as seen from the impugned communication. He further submits that now, illegal notices of recovery are also being issued by the respondents. ....

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.... Credit Ledger has been blocked by respondent No. 3. A perusal of Rule 86A of the Central Goods and Services Tax Rules, 2017, indicates that such a blocking can be done by the Commissioner or an officer authorized by him in this behalf, not below the rank of Assistant Commissioner. Admittedly, the respondent No. 3 does not fall within that category and is an Officer of the rank below that of the A....