Ameer Jan vs. The Principal Commissioner Of Central Tax

Held

The Court held that the blocking of ITC and provisional attachment of bank accounts were no longer valid as the one-year period stipulated in the relevant rules had expired. Consequently, the impugned orders were quashed, and GST registration was ordered to be restored.

Facts

The petitioners challenged orders cancelling their GST registration, blocking their Input Tax Credit (ITC), and provisionally attaching their bank accounts. The petitioners sought to quash these orders and prevent the levy of interest, penalty, and late fees.

Key Issues

Whether the blocking of ITC and provisional attachment of bank accounts remain valid beyond the one-year period prescribed by law. The validity of orders cancelling GST registration.