Banke Lal Jaiswal vs. Superintendent,CGST & Cx,Shyambazar Div.Range-Ii & Ors
Held
The Court acknowledged that the CGST and State CGST authorities denied blocking the petitioner's credit ledger. In light of these submissions, the Court directed the concerned authorities to investigate the technical glitch that has occurred with regard to the petitioner's credit ledger. The Court ordered that the issue be rectified within fourteen days from the date of the order. The writ petition was disposed of with no order as to costs. The Court also noted that since no affidavit-in-opposition was called for, the allegations made in the writ petition were deemed not to have been admitted.
Facts
The petitioner, Banke Lal Jaiswal, approached the High Court through a writ petition challenging the blocking of his credit ledger under the GST regime. The petitioner sought a direction for the unblocking of his credit ledger. The respondents, including the Superintendent, CGST & CX, Shyambazar Division, Range – II, and the State CGST, were called upon to respond. On a previous occasion, the Court directed the CGST counsel to ascertain which authority had blocked the petitioner's credit ledger. Today, the CGST counsel submitted a communication from the Assistant Commissioner (Legal), CGST & CX, Kolkata (North) Commissionerate, stating that the account was not blocked by their Commissionerate. The State CGST counsel made a similar submission.
Key Issues
1. Whether the petitioner's credit ledger has been blocked by any authority under the CGST Act, 2017, and if so, by which authority and under what provision? Petitioner's Contention: The petitioner's credit ledger has been blocked, preventing him from utilizing his input tax credit, and he seeks its unblocking. The petitioner implicitly argues that the blocking is either unauthorized or due to a technical glitch that needs rectification. Revenue/State's Contention: The CGST and State CGST authorities have submitted that they have not blocked the petitioner's credit ledger. This suggests that if the ledger is indeed blocked, it is either due to a technical issue or an action by an authority not represented or identified by them.
AI-generated summary — verify with the full judgment below
19 24.12.2020 Sc W.P.A. 6720 OF 2020 ---------------------- (Through Video Conference) , Banke Lal Jaiswal Vs. Superintendent, CGST & CX Shyambazar Division, Range – II & Ors. ,,
Mr. Jayanta Sengupta Mr. Suryaneel Das. … For the Petitioner Mr. K. K. Maiti Ms. Aishwarya Rajyashree. …. For the Respondent /CGST. Mr. Abhrotosh Majumdar, Ld. A. A. G. Mr. T. M. Siddiqui Mr. Debasish Ghosh. ….For the Respondent /State. Mr. Y. J. Dastoor, Ld. A.S.G. Mr. Siddhartha Lahiri. ….For the Respondent No. 4/UOI. On the last occasion a direction was given to Mr. K. K. Maiti, learned counsel appearing on behalf of the CGST to enquire from the concerned department as to who has blocked the credit ledger of the petitioner. Today, Mr. Maiti has filed a communication made to him by the Assistant Commissioner (Legal), CGST & CX, Kolkata (North) Commissionerate wherein the authority states that the said account has not been blocked by the Commissionerate.
2 Mr. Abhrotosh Majumdar, learned Additional Advocate General appe
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