M/S. Guru Storage Batteries, Thr. ... vs The State Of Maharashtra, Dept. Of ...
2022 Latest Caselaw 9247 Bom

                                                                                                 914-wp 5645-22.odt
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                     IN THE HIGH COURT OF JUDICATURE AT BOMBAY
                               NAGPUR BENCH, NAGPUR.

                        CIVIL WRIT PETITION NO. 5645                              OF        2022

                                            M/s.Guru Storage Batteries
                                                             -Vs-
                                           State of Maharashtra and ors.
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Office notes, Office Memoranda of
Coram, appearances, Court's orders                                   Court's or Judge's Orders.
or directions and Registrar's orders.
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                                       Mr. Firdos Mirza, counsel for the petitioner.
                                       Ms.K.S.Joshi, Addl.G.P for respondent Nos.1 to 3.



                                               CORAM : SUNIL B.SHUKRE &
                                                       G.A.SANAP,JJ.

DATE : 14.09.2022.

1. Heard learned counsel for the petitioner.

2. The contention is that blocking of the Electronic Credit Ledger (ECL) has been done by one Mr. Ujval Shrirampant Deshmukh, State Tax Officer, Kamptee, as per the impugned communication at page No.16 of the petition and that it cannot be done by State Tax Officer being an Officer below the rank of Assistant Commissioner. He submits that under Rule 86A of the Central Goods and Services Tax Rules, 2017, such blocking can be done either by the Commissioner or any Officer authorised by the Commissioner, who is not below the rank of an Assistant Commissioner. He further submits that prerequisites before blocking order is passed, as highlighted in paragraph No.32 of the judgment of this Court in the case of Dee Vee Projects Ltd. Vs. Government of Maharashtra and ors. reported in

Kavita 914-wp 5645-22.odt

2022(2) Bom.C.R. 239 have also not been fulfilled in the present case, at least as seen from the impugned communication. He further submits that now, illegal notices of recovery are also being issued by the respondents.

3. The points raised by the learned counsel for the petitioner require consideration by this Court although, much of the law in relation to them has already been settled by this Court in the case of Dee Vee Projects Ltd. Vs. Government of Maharashtra and ors.(supra). Therefore, issue notice for final disposal at admission stage to the respondents, returnable after three weeks.

4. Learned Additional Government Pleader waives service of notice for respondent Nos.1 to 3.

5. Meanwhile, having considered the submissions made across the bar, we direct that there shall be stay to the effect and operation of the impugned communication until further orders. We further direct that the ECL be unblocked without any further delay.

(G.A.SANAP,J) (SUNIL B. SHUKRE,J)

Signed By:KAVITA PRAVIN TAYADE P. A.

Signing Date:15.09.2022 10:25

Kavita