2026 (3) TMI 572

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....nt: (By Sri. Akash B. Shetty, Advocate). ORAL ORDER The petitioner has called in question the action of respondent No. 1 in blocking the electronic credit ledger and creating a negative balance in terms of Annexure-A. 2. On perusal of Annexure-A, it is noticed that the electronic credit ledger has been blocked with the reason assigned as "Credit claimed without receipt of goods/services, ....

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....ndent - revenue is not able to controvert regarding the assertion that there was no notice before the action of blocking the credit ledger. 5. Perused the order passed in the case of K-9 Enterprises and paragraph No.8.13 reads as follows: "8.13 In view of the aforesaid discussion, we are of the considered opinion that the learned Single Judge clearly fell in error in coming to the conc....