2023 (1) TMI 1488

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....Suyash Agarwal, Advocate with Mr. Aditya Pandey and Mr. Pranjal Shukla, Advocates. For the Respondents : Mr. Ankur Agrawal, Standing Counsel for respondent nos. 1 and 2. ORDER 1. The primary issue raised in the bunch of petitions is regarding blocking of the Electronic Credit Ledger (in short 'ECL') of the petitioners. The ECL is blocked for the reason that the Department, prima facie ....

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.... 2021 (4) AWC 4011 taking a view that even the future credits, which may be reflected in the ECL after blocking thereof, can also be blocked to the extent of inadmissible input tax credit, in case, the amount already existing in ECL was not sufficient. The same view was followed in another order passed by this Court in Writ Tax No. 583 of 2022 titled as M/s Samagrah Metal Trading Co. vs. Comm....

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....ECL is blocked, the assessee is unable to carry on his business as his return cannot be uploaded on account of non-deposit of the amount of tax due, which as per the system available includes the amount showing in negative of ECL. As a result, the assessee is put out of business. In case of non filing of returns for a period of six months, in terms of Section 29 of the Act, his registration is can....