An oral order holding a writ petition infructuous as the blocking of the petitioner's Electronic Credit Ledger under the CGST Rules was lifted by the respondent authority on 30.09.2024.
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IN THE HIGH COURT OF JUDICATURE AT PATNA Civil Writ Jurisdiction Case No.9102 of 2024
======================================================
M/s. S.P. Singla Constructions Private Limited A company incorporated under the laws of India, having its registered office at 502, Kanak Braj Complex, Boring Road, Patna- 800001, through its authorised representative Mr. Niraj Prasad, aged about 43 years, S/o Naresh Prasad, resident of village Bankey Bazar, Ward No. 10, P.S- Bankey Bazar, District- Gaya, Pin 824217.
... ... Petitioner/s
Versus
The State of Bihar Through the Joint Commissioner of State Tax, Patna Special Circle, Central Division, Office at Kautilya Bhawan, Anta Ghat, Patna-800001.
... ... Respondent/s ====================================================== Appearance : For the Petitioner/s : Mr. Rajat Mittal, Advocate Mr. Abhishek Anand, Advocate Mr. Suprateek Neogi, Advocate For the Respondent/s : Mr. Vivek Prasad, Government Pleader (7) ====================================================== CORAM: HONOURABLE THE CHIEF JUSTICE and HONOURABLE MR. JUSTICE PARTHA SARTHY ORAL ORDER
(Per: HONOURABLE THE CHIEF JUSTICE)
6 07-10-2024 The petitioner’s Electronic Credit Ledger was blocked under Section 86A(1) of the Central Goods and Services Tax Rules. The said blocking is permitted only for one year within which, presumably proceedings have to be taken.
instructions submits that it has been unblocked on
Patna High Court CWJC No.9102 of 2024(6) dt.07-10-2024 2/2
30.09.2024.
submission of the respondent-Department.
(K. Vinod Chandran, CJ)
(Partha Sarthy, J)
aditya/-
U
1 provisions across 1 enactments
M/s. S.P. Singla Constructions Private Limited
The State of Bihar Through the Joint Commissioner of State Tax, Patna Special Circle
Honourable The Chief Justice
Honourable Mr. Justice Partha Sarthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
