Spl Steel Processors Private Limtied vs. Commissioner Of Revenue, Office Of Charge Officer, Salt Lake Charge And Ors.
Held
The Court found no initial infirmity in blocking the ledger but, to balance equities and ensure justice, granted the petitioner a further opportunity for personal hearing and to submit documents. The authorities are directed to pass a reasoned order.
Facts
The petitioner's Electronic Credit Ledger was blocked by CGST Authorities under Rule 86A, alleging non-existent suppliers. The petitioner claims genuine purchases and seeks an opportunity to be heard before the blocking order is finalized.
Key Issues
Whether blocking of Electronic Credit Ledger under Rule 86A without affording a pre-decisional hearing is permissible, and whether the petitioner is entitled to a post-decisional hearing.
Sections Cited
Rule 86A, Section 70, Section 56(18)
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2026 Lake Charge & Ors.
Mr. Debasish Ghosh, Mr. Lakit Baid, Mr. Sanjana Shaw, Mr. Kuldeep Das …..For the Petitioner.
Ms. Manasi Mukherjee, Mr. Bijitesh Mukherjee … for the State Respondent.
Affidavit of service filed be kept with the record.
The present writ petition has been filed by the petitioner challenging inter alia, the action of the CGST Authorities in blocking the Electronic Credit Ledger of the petitioner for the financial years 2021-22, 2022-23 and 2023-24 for the tax period 01.02.2026 to 17.06.2026. The petitioner challenges the GST Authority’s order dated 15th June, 2026 which blocked an amount of Rs.4,43,53,116/- in its Electronic Credit Ledger under Rule 86A of the CGST/WBGST Rules, 2017 alleging, inter alia, the supplier to be non-existent.
2
Learned advocate for the petitioner submits that all the purchases made by the petitioner were genuine in nature supported with docum
The judgment continues below.
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