2026 (1) TMI 500

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....17 by the respondent GST Authorities. 2. Mr. Kanodia, learned advocate appearing for the petitioner submits that subsequent to the search operation conducted under Section 67 of the said Act of 2017, the petitioner's electronic credit ledger was blocked by the respondent GST Authorities on November 9, 2023 in exercise of powers conferred by Rule 86A of the GST Rules, 2017. 3. It is submitted that in terms of the Rules, blocking of electronic credit ledger could not have continued beyond the period of one year from the date of imposition thereof, but in the case at hand the blocking has continued unabated since November 9, 2023. 4. In support of his contention that blockage of electronic credit ledger cannot continue beyond one year....

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....Hon'ble High Court of Delhi in the case of Parity Infotech Solutions (P.) Ltd. v. Government of National Capital Territory of Delhi, (2023) 7 Centax 169 (Del.) and the Hon'ble High Court of Punjab & Haryana at Chandigarh in the case of Raghbir Singh Govt. Contractor v. State of Haryana, (2023) 4 Centax 396 (P & H.). 8. It is submitted by Mr. Kanodia that on similar issues writ petitions filed before this Court have been entertained. In support of his such contention, he relies on the order dated December 6, 2021 passed in WPA 17795 of 2021 (M/s. Chatterjee Constructions v. The State of West Bengal & Ors.), order dated December 12, 2021 in WPO 819 of 2024 (Poulami Ghoshal v. Assistant Commissioner of Revenue, Directorate of Revenue Intell....

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....graph 30 of the said judgment as well as the Hon'ble High Court of Punjab & Haryana in the case of Raghbir Singh Govt. Contractor (supra), in paragraph 8 of the report. 14. In such view of the matter, since the statutory period of one year has long elapsed, blocking of the petitioner's electronic credit ledger cannot be permitted to be continued. Accordingly, the respondents are directed to withdraw the blocking of the electronic credit ledger of the petitioner forthwith. 15. Since, it is evident that this Court has entertained writ petitions throwing challenge to the authority of an officer of the Bureau of Investigation even in initiating adjudication proceedings and interim orders have been passed restraining the respondents from t....