Rollmans Aluminium Private Limited v. State of Maharashtra
Case brief
What is this about?
Rule 86A MGST Rules 2017; blocking electronic credit ledger; blocking ITC in excess of available ledger balance; competence of State Tax Officer versus Commissioner or authorised officer not below rank of Assistant Commissioner to order blocking of input tax credit; Maharashtra GST; Rollmans Aluminium Pvt. Ltd.; WP 3590 of 2025 (SR. 18-WP-3590-2025); interim stay of coercive action; direction to file Affidavit-in-Reply by 05.05.2025; Bombay High Court interim order dated 09.04.2025; next date 06.05.2025.
What did the court decide?
Interim protection: no further coercive action in pursuance of the order dated 5th February, 2025. Petitioner to file additional affidavit on or before 16th April 2025; Respondent Nos. 1 to 3 to file Affidavit-in-Reply (and counter to the additional affidavit, if any) on or before 5th May 2025; matter posted to 6th May 2025.