AMBIKA CREATION Vs. COMMISSIONER

JUDGEMENT

(1.) The writ-applicant has invoked the extraordinary writ jurisdiction of this Court under Article 226 of the Constitution of India and has prayed for a direction to the respondent no.3 to unblock the Electronic Credit Ledger, more particularly, when the period of one year as prescribed under sub-rule 3 of Rule 86A of the CGST/GGST Rules has elapsed from the date of order of blocking of the Electronic Credit Ledger.

(2.) This Court, vide Oral Order dated 1 st December 2021, had issued notice for final disposal. The order reads thus :

(3.) Today, when the matter is taken up for hearing, the learned AGP Mr.Utkarsh Sharma has appeared on behalf of the respondent authorities and has fairly stated that the period of one year has elapsed in terms of sub-rule 3 of Rule 86A of the CGST Rules, 2017 and GGST Rules, 2017.