Dismissed
Lipika Tech Private Limited v. Union of India & Ors.
Delhi HCW.P.(C)/3652/2024
Case brief
AI extract
What is this about?
The Court disposed of the writ petition challenging the blocking of the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules, 2017. It held that as the blocking was due to expire in December 2024, no justification existed to examine the challenge to the rule.
What did the court decide?
The writ petition stood disposed of with the challenge to Rule 86A left open for an appropriate case. Respondents to take remedial action upon expiry of the block on 08 December 2024.