GST Daily
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Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The department blocked the electronic credit ledger (ECL) of the appellant without assigning reasons for such blocking. The appellant filed a writ petition but the prayer for interim relief was not granted by the learned Single Bench. Therefore, it filed an intra-court appeal and requested unblocking of ECL and the restoration of an input tax credit.
The Honorable High Court noted that ECL was blocked by the department without assigning reasons and the appellant would not be able to file objections as a reason for blocking was not disclosed. However, the department could not be directed to unblock credit at this stage but the concerned authority can be directed to intimate reasons for which the electronic credit ledger was blocked as this would meet the ends of justice and simultaneously protect the interests of revenue as well. Therefore, the Court directed the department to disclose the reasons for which ECL was blocked. The Court also directed the appellant to file an objection on receipt of such information and the department would pass the order on merits after granting the opportunity of a personal hearing. ? ? ?
The registration certificate of the petitioner was cancelled on grounds that business was not carried out from the registered place of business after carrying out physical verification of the place of business. The petitioner filed a writ petition against cancellation and contended that registration was cancelled since he was not found to be present at the address available. ? ? ?
The Honorable High Court observed that no notice was issued to the petitioner requiring his presence at the time of verification. Moreover, the verification report generated after carrying out physical verification was not uploaded on the common portal in Form GST REG-30 within 15 days from the date of such verification. Therefore, it was held that the order cancelling registration was not sustainable and the department was directed to restore registration.
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