M/S. Pure Kopper Manufacturer & ANR v. Union Of India & ORS

13-04-2022 Item No.

Subrata

IN THE HIGH COURT AT CALCUTTA

Constitutional Writ Jurisdiction Appellate Side WPA No.4683 of 2020 M/s. Pure Kopper Manufacturer & Anr.

-vsUnion of India & Ors.

with CAN No.1 of 2020 (Old CAN No.5641 of 2020) and CAN No.2 of 2022 Mr. Arijit Chakrabarti Mr. Nilotpal Chowdhury Mr. Prabir Bera ...for the petitioners Mr. Partha Ghoshy Mr. Siddhartha Lahiri ...for the Union of India Mr. Somnath Ganguli Ms. Manasi Mukherjee ...for DGGI Petitioners in this writ petition have challenged the impugned order of blocking of electronic credit ledger of them as referred to in the writ petition and have filed an application (CAN No.2 of 2022) bringing on record that the impugned order of blocking, which was passed on January 17, 2020, has lost its force and cannot survive in view of rule 86A(3) of the Central Goods & Services Tax Rules, 2017.

Mr Ganguli, learned advocate appearing for DGGI, is not in a position to contradict this fact that more than a year has expired from the date of passing such order of blocking.

Considering the submission of the parties and the facts as appear from record, this writ petition being WPA

No.4683 of 2020 and the connected applications - CAN No.1 of 2020 (old CAN No.5641 of 2020 and CAN No.2 of 2022 - are disposed of by declaring that the aforesaid impugned blocking of the electronic credit ledger of the petitioners has lost its force and it cannot be continued now as per sub-rule (3) of rule 86A of the CGST Rules, 2017 and the legal consequence will automatically follow. In view of this declaration, respondents concerned will take suitable action.

All other grounds raised in the writ petition are not prayed by the petitioners.

[Md. Nizamuddin, J]