Case Details: Guru Storage Batteries v. State of Maharashtra - [2023] 155 taxmann.com 571 (Bombay)
Judiciary and Counsel Details
- Avinash G. Gharote & Urmila Joshi-Phalke, JJ.
- Firdos Mirza, Adv. for the Petitioner.
- Mrs K.S. Joshi for the Respondent.
Facts of the Case
In the present case, the petitioner had challenged blocking of Electronic Credit Ledger. It was contended by the petitioner that order was passed by the State Tax Officer who was an Officer below the rank of Assistant Commissioner.
High Court Held
The Honorable High Court noted that as per Rule 86A, the blocking of Electronic Credit Ledger can be done by Commissioner or an officer authorized by him in this behalf, not below rank of Assistant Commissioner. In the instant case, it was not in dispute that Electronic Credit Ledger had been blocked by an Officer of rank below that of Assistant Commissioner.
The Court further noted that Notification ORDER EO No-9 dated 24.01.2020 was relied upon to delegate powers to officer for blocking Electronic Credit Ledger, but same was not applicable as notification was under state GST laws, and accepting delegation by notification would contemplate a delegation by way of amendment to Rule 86A. Therefore, The Court held that the action of blocking Electronic Credit Ledger of petitioner could not be sustained and same was quashed and set aside.
The post Blocking of Electronic Credit Ledger by an Officer of Rank Below Assistant Commissioner Could Not Be Sustained | HC appeared first on Taxmann Blog.
